Validity of SCN - Demand of duty drawback - limitation - no time ...

Case Laws Customs

June 20, 2019

Validity of SCN - Demand of duty drawback - limitation - no time frame has been prescribed in the said Rules - not a fit case for interfering at the SCN stage as it is not a case that SCN being issued without jurisdiction or attempting to re-open settled position of law or has been issued with malafide intentions or has been issued in a manner that leads one to believe that it is pre-determined the issue

View Source

← Previous Next →

Validity of SCN - Demand of duty drawback - limitation - no time ...

Case Laws Customs

June 20, 2019

You may also like:

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.

Duty drawback - recovery of erroneously sanctioned claim under Rule 16 of Drawback Rules where no time limit is prescribed - recovery proceedings are valid - CGOVT

Demand of excess paid drawback – recovery of duty drawback after revision in rate can be initiated u/s 11A read with Rule 16 of duty drawback rules, 1998 - CGOVT

Recovery of erroneous Duty Drawback - Rule 16 of the Drawback Rules, 1995 - By inserting Rule 20(2) government has shown its different intention and Rule 20(2) of...

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...

Recovery of Duty Drawback - Petitioners has raised three issues namely (i) Effect of repeal of duty drawback rules 1995 w.e.f. 01.10.2017 (ii) Absence of mechanism to...

Maintainability of petition seeking initiation of CIRP against Personal Guarantor/Respondent - invocation of Bank guarantee and time limitation - The case involved an...

Conversion of shipping bills from duty drawback scheme to advanced authorisation scheme - mistake in the shipping bills occurred - time limitation - The provision of...

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...

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....

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...

Validity of SCN - demand of Interest on delayed payment of GST - SCN issued in Form GST DRC 01 under Rule 142(1) of the CGST Rules, 2017 - impugned SCN is issued in...

The work pertaining to fixation of Brand Rate of Drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, in the GST scenario.

Claim of duty drawback - the applicant by way of procuring duty free inputs under Rule 19(2) of Central Excise Rules, 2002 has contravened the clause (ii) of the second...

The appeal centered around the import of consignments comprising 'frames' and 'slides' of handguns by the writ petitioner (Syndicate), which were seized by the...

Quick Updates: