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Customs - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Seeking amendment of drawback serial number in the shipping ...

Case Laws     Customs

December 3, 2021

Seeking amendment of drawback serial number in the shipping bills - appellant procured Brass Artwares from local market falling under tariff heading 74199930 and exported the same - rejection of the request without any reasoning - The appellant is squarely covered by the statutory provisions of Section 149 and proviso thereto - the appellant is entitled for amendment in the shipping bills and consequent differential drawback - AT

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