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Customs - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

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

Case Laws     Customs

June 21, 2021

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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