Refund Denied for Customs Duty Overpayment Due to Uncontested Self-Assessment on Short-Landed Goods.

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 of customs duty - short landing of the imported goods - This is not a case for remission of duty but is a case of application for refund on the ground that duty was paid in excess reckoning the total quantity of goods as mentioned in the Bill of Lading while lesser quantity was actually imported/landed by the vessel. - The self assessment of duty (Bill of entry) by the appellant has attained finality and has not been appealed against, refund cannot be allowed - AT....