Duty Drawback - Section 74 - period of limitation for re-export ...

Timely Re-Export u/s 74: Duty Drawback Granted Despite Departmental Objections Nullified for Re-Exported Goods.

October 1, 2019

Case Laws Customs AT

Duty Drawback - Section 74 - period of limitation for re-export - Appellants cannot be put to jeopardy due to the objections raised by the department which to a greater extent got nullified - the reexport should be treated as made in time and drawback should be allowed to the extent of the part of the goods that were actually reexported.

View Source

← Previous Next →

Duty Drawback - Section 74 - period of limitation for re-export ...

Timely Re-Export u/s 74: Duty Drawback Granted Despite Departmental Objections Nullified for Re-Exported Goods.

October 1, 2019

Case Laws Customs AT

You may also like:

Duty Drawback - re-export of goods - duty was not paid at time of import - the net effect of duty payable by him would be 2% i.e. difference between the duty payable and...

This is a summary of a case involving an application for conversion of shipping bills under the NFEI scheme to the drawback scheme and the consequent duty drawback u/s...

Refund claim - Duty Drawback - export as zero rated supply - at present there is no embargo for processing the Refund claims and Duty Drawback claims filed by the...

HC ruled that exporters are entitled to duty drawbacks when exporting unlocked mobile phones. Following M/s AIMS Retail Services Private Limited precedent, the court...

Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the...

Duty Drawback - Advance Licences for Duty-free import of goods - drawback for 50% of FOB value - The benefit of Section 75 ibid namely the drawback should be allowed of...

Petitioner failed to submit original shipping bills to substantiate claimed exports, providing only photocopies which were not accepted for meeting export obligation....

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...

Rates of Duty Drawback From 1-10-2017 onwards - Export of Goods

Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit?...

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.

Decision on objections - notice of Default assessment of tax, Interest and penalty - neither the three months period specified u/s 74(8) having been complied with nor...

Drawback claim – as per Notification No. 40/94-C.E. Drawback of duty under Section 74 of Customs Act, 1962 can not be allowed since the goods are exported in discharge...

CESTAT determined appellant entitled to drawback interest from 14.04.2003 (one month after "let export order" date) rather than from 01.07.2012 as initially granted....

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...

Quick Updates: