Bombay College of Pharmacy

Customs Duty Refund through Online Mode and its Challenges to Trade and Stakeholders

Abstract In the Customs Act, 1962 levies customs duty, redemption fine, and penalty on importers and exporters. When a Bill of Entries are re-assessed under Section 18A, 149 of the Act, or pursuant to an appellate order, a CESTAT ruling, or a court direction and the duty payable...

Customs Duty Refund through Online Mode and its Challenges to Trade and Stakeholders

Abstract In the Customs Act, 1962 levies customs duty, redemption fine, and penalty on importers and exporters. When a Bill of Entries are re-assessed under Section 18A, 149 of the Act, or pursuant to an appellate order, a CESTAT ruling, or a court direction and the duty payable...