Smuggling - Detention order - Illegal availment of duty drawback ...

Case Laws Customs

October 4, 2021

Smuggling - Detention order - Illegal availment of duty drawback - Since, as the record discloses, the last act which the petitioner undertook, and which may amount to prejudicial activity, was on 11.12.2018, but the detention order was passed more than 02 years later on 15.01.2021, it is evident that the live-link or causal connection between the petitioner’s preventive detention, meant to forestall the petitioner from indulging in any prejudicial activity, can surely be said to have snapped - the detention order passed on 15.01.2021 and served upon the petitioner on 23.01.2021 cannot be said to be validly based upon alleged prejudicial activity - The petitioner is directed to be released from custody forthwith - HC

View Source

← Previous Next →

Smuggling - Detention order - Illegal availment of duty drawback ...

Case Laws Customs

October 4, 2021

You may also like:

Refund of untilised CENVAT credit - drawback - respondent had availed duty drawback in respect of Customs duty - the availment of Cenvat credit will prevail over...

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...

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...

Refund of CENVAT Credit - Duty drawback claimed for export goods - since the drawback scheme itself has provided for a single rate of drawback, which, according to the...

Claim of Duty Drawback on supplies from DTA to EOU - eemed export drawback - supplier being claim cenvat credit, the method / route for claiming duty drawback - via...

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.

Demand of excess paid drawback – recovery of duty drawback after revision in rate can be initiated u/s 11A read with Rule 16 of duty drawback rules, 1998 - CGOVT

Reversal of Duty Drawback - Advance Licence and duty drawback are mutually exclusive or not - The Circular proceeds on the basis that the inputs that are duty exempt...

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?...

Rejection of duty drawback - Evasion of payment of export duty and to avail duty drawback - fraudulent export of Semi-finished Leather - Even if it is to be assumed that...

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...

Instruction No. 15/2024-Customs, issued by the Central Board of Indirect Taxes and Customs, mandates the transition of Duty Drawback payment process to the Public...

Seeking defreezing of petitioner’s bank account - export under Duty Drawback Scheme under Section 75 of Customs Act, 1962 - The petitioner claimed duty drawback under...

Refund of IGST - Claiming benefit of higher duty drawback also - High Court has observed that, as now the petitioner has fairly stated that the petitioner is ready and...

Quick Updates: