Advertisement
Advertisement
Skip to content
Follow Us on
Advertisement
TOP STORIES
Custom Duty

CESTAT Rejects Refund Claim as Self-Assessed Bill of Entry Was Never Challenged

Case Law Details

Case Name
Merck Life Science Pvt. Ltd. Vs Chief Commissioner of Customs (CESTAT Bangalore)
Date of Judgement/Order
Only available for paid members
Advertisement Merck Life Science Pvt. Ltd. Vs Chief Commissioner of Customs (CESTAT Bangalore) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore dismissed an appeal filed against an order rejecting reassessment of a Bill of Entry and consequential refund claim arising from alleged short shipment of imported goods. The appellant had imported goods through Bill of Entry No. 2334134 dated 08.03.2019 and self-assessed customs duty under the Risk Management System (RMS). Based on the invoice and packing list showing 30 units of the imported goods, customs duty amounting ...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Advertisement

Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,676

Join TaxGuru's Network for the latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Reply

Your email address will not be published. Required fields are marked *