Wednesday 23 April 2014

Sec. 27 of customs Act isn't applicable for refund of anti-dumping duty

Customs : Sections 9A and 9AA of Customs Tariff Act are a complete code for refund of anti-dumping duty, section 9A(8) ibid read with section 27 of Customs Act, 1962 has extremely restricted application and can be applied only for manner and time-limit for refund until framing of rules under section 9AA(2) ibid.


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