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Customs - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Recovery of duty drawback - non receipt of foreign exchange - ...

Customs

April 24, 2023

Recovery of duty drawback - non receipt of foreign exchange - the statement of facts, as stated in the Revision Application filed by the petitioner, does not set out the factual details for claiming the benefit of Rule 16A(5) of the Drawback Rules. It is not disputed that the petitioner has not received compensation from the ECGC. Thus, Rule 16A(5) of the Drawback Rules is not applicable. - HC

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