FG Co. Ltd. imported goods and paid customs duty earlier. In which of the following situation it can seek refund of import duty paid by it?

CS Executive · Tax Laws · PYQS · June 2023
FG Co. Ltd. imported goods and paid customs duty earlier. In which of the following situation it can seek refund of import duty paid by it?
(A) When the goods are defective
(B) When the goods are destroyed in the presence of proper officer
(C) The goods are exported back
(D) All the above

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Customs Act

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