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Customs - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Eligibility for drawback - There is substantial difference ...

Case Laws     Customs

September 13, 2018

Eligibility for drawback - There is substantial difference between ‘nuts and bolts’ and ‘sanitary fittings made of brass’. In the absence of any evidence other than the examination report, the ground on which the drawback was denied by the competent authority does not appear to have the sanctity of law.

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