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Customs - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Recovery of Duty Drawback - Period of 5 years for all purposes ...


Rule 16: Duty Drawback Recovery Notice Invalid if Issued After Five Years from Export Date.

September 24, 2019

Case Laws     Customs     HC

Recovery of Duty Drawback - Period of 5 years for all purposes is reasonable period so we hold that any notice issued under Rule 16 of Drawback Rules, 1995 beyond 5 years from the date of export is bad in the eyes of law and barred by limitation - HC

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