Importer can claim refund of differential customs duty paid if wrong goods supplied to it amp; cheated by exporter: Madras HC

Excise/ST/VAT : Where assessee paid customs duty in advance for import of Remelted Lead Ignots but Chinese exporter cheated assessee and instead of exporting Remelted Lead Ignots had exported pack of caustic soda and chalk powder, assessee was entitled to abandon imported consignment and claim refund of customs duty paid in good faith

from www.taxmann.com Latest Case Laws https://ift.tt/3u04n11