Chapter V — Levy Of, And Exemption From, Customs Duties

Section 27 — Claim for refund of duty

Customs Act, 1962 · Preview

[27. Claim for refund of duty. --[(1) Any person claiming refund of any duty or interest, -- (a) paid by him; or (b) borne by him, may make an application in such form and manner as may be prescribed…