An application for refund of import duty paid under the Customs Act, 1962 where the goods are found to be defective or not in conformity with the specification; importer does not claim any duty drawback and relinquishes

CS Executive · Tax Laws · PYQS · December 2021
An application for refund of import duty paid under the Customs Act, 1962 where the goods are found to be defective or not in conformity with the specification; importer does not claim any duty drawback and relinquishes his title to the goods is to be filed within __________ from the relevant date.
(A) 6 Months
(B) 3 Months
(C) 2 Months
(D) 1 Year

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Customs Act

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