Customs Duty Refunds Now Possible Without Formal Assessment Order Due to Section 27 Amendment of the Customs Act.

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....Refund claim - absence of assessment of duty (bill of entry) - In most cases, the declaration by the appellant is taken as self assessment and duty is paid and goods are cleared accordingly. In such cases, there is no assessment order by any officer to be challenged. Correspondingly, Section 27 of the Customs Act was also amended and the words “in pursuance of an order of assessment” have been deleted - Refund to be allowed.....