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What is Customs Duty Waiver Misinterpretation Issues about?

The document discusses an issue where Indian customs officials incorrectly waived billions of rupees in countervailing duties (CVD) on imports over the past decade by wrongly interpreting the difference between "duty leviable" and "duty payable." Several court rulings had previously established that central excise duty exemptions do not automatically apply to CVD. However, customs officials incorrectly applied excise exemptions to CVD waivers. This wrongful interpretation has resulted in significant losses

Author

abhaybittu

Language

EN