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Recovery of arrears of revenue while sanctioning of refunds.

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....ting authorities under the jurisdiction of Visakhapatnam Custom House involving sanctioning of refund consequent to processing of refund application, finalization of provisional assessments, etc it is observed that arrears of revenue pending recovery from the trade under the provisions of Customs Act, 1962 is not examined while sanctioning refunds to them. 2. As per Section 142(1)(a) of the Custo....

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Recovery of arrears of revenue while sanctioning of refunds.