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HomeIndirect TaxesDelhi HC Directs Re-assessment of Bills of Entry to Enable Refund of...

Delhi HC Directs Re-assessment of Bills of Entry to Enable Refund of Excess Infrastructure Cess on Electric Golf Carts

Indirect Taxes

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By Mariya Paliwala
Delhi HC Directs Re-assessment of Bills of Entry to Enable Refund of Excess Infrastructure Cess on Electric Golf Carts

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The Delhi High Court has directed the customs department to re-assess bills of entry relating to the import of electrically operated golf carts, holding that the importer was entitled to exemption from Infrastructure Cess under a 2016 notification and that excess duty collected could not be retained by the department. The bench of Justice Prathiba…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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