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Customs - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Seeking payment of duty drawback claim, along with interest - ...


Appellate authority rules respondent must pay duty drawback claim with interest; rejection deemed arbitrary, violating res judicata.

January 20, 2022

Case Laws     Customs     HC

Seeking payment of duty drawback claim, along with interest - the Order dated 06.03.2020 passed by the appellate authority was binding upon the respondent No.1 who had no other option than to give effect and implement the same thereby disbursing the duty drawback claim in favour of the petitioner together with applicable interest as directed in the Order dated 06.03.2020 and failure on the part of the respondent No.1 to appreciate this and instead proceeding to reject the claim of the petitioner on irrelevant and extraneous grounds is clearly illegal, arbitrary and opposed to the principles of resjudicata. - HC

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