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Customs - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Duty drawback - rejection of on the ground of delay in filing ...

Customs

February 6, 2023

Duty drawback - rejection of on the ground of delay in filing the claim - When the petitioner has given detailed reasons as to why they were unable to file the duty drawback claim within the prescribed time, the first respondent ought to have considered the said reasons objectively, but as seen from the impugned orders, no reasons have been given for rejecting the petitioner’s reasons for non filing of the duty drawback claim on time - - HC

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