Circumstances under which commissioner of customs and excise may Refund of duty paid on imported goods

Refund of duty paid on imported goods

The commissioner of customs and excise may refund duty paid on imported goods under the following circumstances:

  • Where goods are returned to seller
  • Re-assessment leads to lower duty
  • Where goods are lost or destroyed in an accident while under customs control
  • Where goods are used in production of exports or specified duty exempt goods.
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