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Customs - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Duty Drawback - re-export of aircraft - commercial use of engine ...


Customs Authorities Cannot Mandate Guaranteed Remittance for Aircraft Re-export; No RBI Exemption Required.

January 21, 2019

Case Laws     Customs     HC

Duty Drawback - re-export of aircraft - commercial use of engine - requirement of Guaranteed Remittance Declaration - there is no question of Customs Authorities insisting that the GR requirement was mandatory or that, in its absence, exemption from RBI was necessary.

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