alleryStart learning →Where duty becomes refundable due to a court judgment, the one-year limit runs from when?
ADate of the import
BDate of the court order
CDate of the bill of entry
DDate of the first notice
Answer & Solution
Correct answer: B. Date of the court order
Section 27(1B)(b) computes the limit from the date of the judgment, decree, order or direction of the appellate authority or court.
Keep practising Customs Act, 1962
Browse all Customs Act, 1962 questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
A public customs warehouse (Type B) can be used by whom?The Brussels Definition of Value came from a convention adopted in which year?Which WTO valuation method is set out in Article 5?In the WTO valuation order, the transaction value of identical goods follows which ArticleIn the WTO valuation hierarchy, which method has first precedence?The WTO Agreement on Customs Valuation implements which GATT article?A wooden frame made of tropical wood is classified under which HS subheading?Where do residual 'Other goods' codes normally appear within an HS heading?