The time limit under Customs Law under section 74 for duty drawback is :

CS Executive · Tax Laws · PYQS · June 2024
The time limit under Customs Law under section 74 for duty drawback is :
(A) Within 1 year from the date of payment of duty on importation
(B) Within 2 years from the date of payment of duty on importation
(C) Within 1 year from the date of filing of bill of entry
(D) Within 2 years from the date of filing of bill of entry

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Customs Act, 1962

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic