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HomeIndirect TaxesRefund of Excess Infrastructure Cess on Imported Electric Golf Carts: Delhi HC...

Refund of Excess Infrastructure Cess on Imported Electric Golf Carts: Delhi HC Orders Re-Assessment of Bills of Entry

Indirect Taxes

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By Mariya Paliwala
Refund of Excess Infrastructure Cess on Imported Electric Golf Carts: Delhi HC Orders Re-Assessment of Bills of Entry

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The Delhi High Court has directed Customs authorities to re-assess Bills of Entry filed by an importer of electrically operated golf carts, holding that where goods are clearly covered under a statutory exemption, the benefit cannot be denied merely due to technical glitches in the Electronic Data Interchange (EDI) system.  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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