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Classification, Customs - Exim - SEZ

Issue Id: - 110483
Dated: 8-6-2016
By:- Gurjeet Singh Walia

Classification

Contents

Is the AC/DC DBK has power to issue the show cause notice after 2 years of final assessment and LET EXPORT ORDER. Asking why the declared classification has not been changed to the other heading.

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Showing Replies 1 to 1 of 1 Records

Page: 1

1 Dated: 12-6-2016
By:- YAGAY AND SUN

If it is the case of erroneous payment of Duty Drawback then there is no time limit to issue the SCN for recovering of the DBK.

No time limit for demand for recovery of erroneous payment of duty drawback – Demand cab be raised for recovery of erroneous payment of duty drawback. There is no time limit for raising such demand. Dadri Inorganics v CC (2010) 260 ELT 61 (Guj HC DB). 2010 (8) TMI 320 - GUJARAT HIGH COURT

Page: 1