Duty drawback - identification between import goods and export ...

Duty Drawback: Repacking Not Considered an Operation, Clarifying Identification of Imported and Exported Goods.

March 4, 2014

Case Laws Customs HC

Duty drawback - identification between import goods and export goods - there cannot be any dispute since re-packing cannot, by any stretch of imagination, be called an “operation” or “process” on the goods - HC

View Source

← Previous Next →

Duty drawback - identification between import goods and export ...

Duty Drawback: Repacking Not Considered an Operation, Clarifying Identification of Imported and Exported Goods.

March 4, 2014

Case Laws Customs HC

You may also like:

Duty drawback - re-imported goods not re-exported within stipulated time - if the lower authorities are intending to collect the duty liability on the re-imported goods,...

Duty Drawback - Advance Licences for Duty-free import of goods - drawback for 50% of FOB value - The benefit of Section 75 ibid namely the drawback should be allowed of...

Duty Drawback - re-export of goods - duty was not paid at time of import - the net effect of duty payable by him would be 2% i.e. difference between the duty payable and...

CBIC clarified that All Industry Rate (AIR) of duty drawback cannot be denied or reduced for export goods manufactured using partially non-duty paid or concessionally...

CBIC clarified that under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules 2017, exporters must pay application fee for time extension requests on...

The AAR held that it lacks jurisdiction to rule on duty drawback issues under the Customs and Central Excise Duties Drawback Rules, 2017 for goods manufactured in MOOWR...

Seeking defreezing of petitioner’s bank account - export under Duty Drawback Scheme under Section 75 of Customs Act, 1962 - The petitioner claimed duty drawback under...

Claim of Drawback on re-export of duty-paid goods – considering application for drawback, documents filed in support of claim should be considered liberally and drawback...

Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

HC ruled that exporters are entitled to duty drawbacks when exporting unlocked mobile phones. Following M/s AIMS Retail Services Private Limited precedent, the court...

Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the...

Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

Rejection of claim of duty drawback - Period of limitation - It is also not in dispute that the petitioner has satisfied all the statutory requirements for claiming duty...

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...

Quick Updates: