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Customs - Highlights / Catch Notes

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Duty Drawback - non realisation of export proceeds - violation ...


High Court Urges Use of Appellate Process for Duty Drawback Dispute, Emphasizes Natural Justice Principles.

June 21, 2021

Case Laws     Customs     HC

Duty Drawback - non realisation of export proceeds - violation of principles of natural justice - Such legal grounds can be adjudicated by the appellate authority namely the Commissioner of Customs (Appeals) and therefore entertaining the writ petition at this juncture would deprive the litigant from availing the benefit of appellate remedy which is undoubtedly valuable and important. - HC

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