Self-assessment of duty as per section 17 of the Customs Act, 1962 is being done by Importer and Exporter relating to the goods subject to duty and after final assessment of duty if any, amount refundable is not refunded
CS Executive · Tax Laws · PYQS · December 2019
Self-assessment of duty as per section 17 of the Customs Act, 1962 is being done by Importer and Exporter relating to the goods subject to duty and after final assessment of duty if any, amount refundable is not refunded within __________ from the date of assessment of duty finally there shall be paid an interest on such un-refunded amount by Central Government.
Answer & Explanation:
Correct Answer: Option (D)
Official answer key: (D).
Topics: Customs Law
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