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Customs - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

Duty Drawback - petitioner is unable to produce export ...


Petitioner can claim duty drawback if export proceeds are realized within extended time as per Rule 16A(4).

May 10, 2022

Case Laws     Customs     HC

Duty Drawback - petitioner is unable to produce export realization within 6 months from the date of export - In case export proceeds are realized within extended period, the petitioner is entitled to have favorable decision - This writ petition is dsiposed off by remitting the case back to the 3rd respondent/the Assistant Commissioner of Customs, to take note of Rule 16A(4) of the Customs, Central Exercise Duties and Service Tax Drawback Rules, 1995 and to dispose of the same on merits - HC

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