Refund of excess Customs duty typically follows the path of challenging the Assessment Order i.e. Bill of Entry (‘BoE’) itself under Section 128 of the Customs Act, 1962. However, the Hon’ble Telangana High Court recently widened the jurisprudence on this. It analyzed Section 149, which provides for amendment of BoE, and referred to it as ‘additional remedy’. It then held that refund could also be claimed by amending BoE – A provision that does not prescribe any limitation.
Source Rahat Chhabra
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