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Customs - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Computation of Brand rate of Drawback - section 129A(1)(b) of ...

Case Laws     Customs

April 13, 2020

Computation of Brand rate of Drawback - section 129A(1)(b) of the Customs Act, 1962 - Whether NCCD levied under section 134 of the Finance Act, 2003, is a customs duty and whether NCCD can be considered for computing brand rate eligibility? - since NCCD is a duty of customs, drawback thereof is admissible. - HC

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