Refund of Duty : Order of Customs Commissioner Set Aside

Refund of the Duty : Order of Customs Commissioner Set Aside 

Customs Act, 1962 contains around 161 sections. Section 2 (23) of the Act defines what is "import".

In an important case citation [2014] GCtR 3089, the Commissioner, Customs had rejected the application for refund of duty citing certain provisions of the Customs Act, 1962. 

When the action of Customs Commissioner was challenged in the litigation, the Order of Customs Commissioner not to refund the duty was set aside and the applicant was held entitled to the refund of the duty. 

There was a brilliant analysis and implication of the Customs Act, 1962 and the Customs Tariff Act, 1975  done in this case citation [2014] GCtR 3089. 

Written by 

Vishal

Delhi

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