Refund Claim for Reduced Freight Charges Cannot Be Denied Due to Self-Assessment in Customs Duty Payment for Rock Phosphate.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - Reduction of freight - refund rejected solely on the argument that the appellants had resorted to self-assessment procedure for payment of Customs Duty on imported Rock Phosphate and the impugned Bills of Entry including the declaration made there in respect of such goods - refund cannot be rejected.....