Recovery of duty drawback incentive availed at the time of ...
Revenue Authority Cannot Reassess Exported Goods u/r 16 of Drawback or Valuation Rules; Duty Drawback Recovery Limited.
October 18, 2019
Case Laws Customs HC
Recovery of duty drawback incentive availed at the time of export - power to reassess shipping bill - Respondent / Revenue is neither vested with power of reassessment of goods already exported under Rule 16 of Drawback Rules, 1995 nor Valuation Rules, 2007.
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