Home Highlights February 2016 Year 2016 This

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1. Recovery of Duty drawback - realisation of export proceeds within the period stipulate - matter remanded back to verify the receipt of foreign exchange within period as...

2. Recovery of duty drawback for non realization of Foreign Exchange - the petitioner is entitled to at least one opportunity to produce the realization certificate as well...

3. 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...

4. Recovery of duty drawback already granted - mechanism is absent in Duty Drawback Rules, 1995 thus demand under Rule 16 of Drawback Rules, 1995 is not sustainable.

5. Recovery of duty from lessee of the tea garden - Default to pay excise duty - power to issue the attachment/detention order for realization of dues - order of recovery...

6. Clarification regarding Duty Drawback allowed in cases of short realization of export proceeds due to bank charges deducted by foreign banks

7. Clarification regarding duty drawback allowed in cases of short realisation of export proceeds due to bank charges deducted by foreign banks

8. 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...

9. Definitions - Regulation 2 of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS) REGULATIONS, 2000 as amended

10. Recovery of duty drawback granted earlier with interest - The petitioner claimed non-receipt of the show cause notice and argued that the sale proceeds had been...

11. Foreign Exchange Management (Non-debt Instruments) (Amendment) Rules, 2022 - Notification

12. Adjustment towards foreign exchange fluctuation - non-consideration of impact of abnormal movement in the foreign exchange rates while computing the operating profit...

13. Foreign Exchange Management (Non-debt Instruments) (Amendment) Rules, 2019

14. Foreign Exchange Management (Non-debt Instruments) Rules, 2019.

15. Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019