A two-judge bench of the Madras High Court has held that a mistake committed by the importer can be corrected under Section 154 of Customs Act by the assessing officer and not by the refund authority. The assessee-Company filed a bill of entry in order to import chemicals. The duty was paid on the goods […]
The post Refund Authority cannot rectify Mistakes of Importer under Customs Act: Madras High Court [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.
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