part of the [duty and interest, if any, paid on such duty] [ Substituted by Act 55 of 1991, Section 2, for " duty ... relatable to- (a) the [duty and interest, if any, paid on such duty][paid by the importer or the exporter, as the case
deficiency, if any, between the duty finally assessed and the duty provisionally assessed. (2) When the duty leviable on such goods is assessed finally ... duty and interest, if any, paid on such duty to any other person; (b) the duty and interest, if any, paid on such duty
officer to serve notice on the person chargeable with the duty for payment of duties not levied, short-levied or erroneously refunded by reason ... interest on duty leviable on the warehoused goods, ensure prompt payment of duty and impose interest on delayed payments of duty. 5. The proposed amendments
this Act, to a penalty not exceeding twice the amount of duty that would have been chargeable on the goods not unloaded or the deficient ... coastal goods, to a penalty not exceeding twice the amount of export duty that would have been chargeable on the goods not unloaded
shall be allowed in cases where the goods exported out of India are subjected to export duty: Provided also that no refund of input
export, the bills of transhipment, if any, and such other documents as the proper officer may require, have been delivered to him; (d) all duties ... direct; (f) in any case where any export goods have been loaded without payment of export duty or in contravention of any provision of this
Section 26 in The Customs Act, 1962
26. Refund of export duty in certain cases.
- Where on the exportation of any goods any duty ... within one year from the date of exportation; and (c) an application for refund of such duty is made before the expiry of six months
warehoused goods for exportation.
(1) Any warehoused goods may be exported to a place outside India without payment of import duty if- (a) [ a shipping ... dated 31.3.2017.] (b) the export duty, penalties, rent, interest and other charges payable in respect of such goods have been paid; and (c) an order
meant for export and are actually exported. A manufacturer/exporter can
either export the said goods without payment of duty by executing a bond ... proof of export. For export under bond
Rule 19 provides for excisable goods to be exported without payment of
duty, subject to conditions etc. which
special economic zone shall be exempt from duties of customs. 76-F. Levy of duties of customs.-Subject to the conditions as may be specified ... economic zone from the domestic tariff area shall be chargeable to export duties at such rates as are leviable on such goods when exported
