Section 27(2)(g) in The Customs Act, 1962

[Cites 0, Cited by 0] [Section 27(2)] [Section 27] [Entire Act]

Union of India - Subsection

Section 27(2)(g) in The Customs Act, 1962

(g)[ the duty paid in excess by the importer before an order permitting clearance of goods for home consumption is made where -

(i)such excess payment of duty is evident from the bill of entry in the case of self-assessed bill of entry; or

(ii)the duty actually payable is reflected in the reassessed bill of entry in the case of reassessment.]