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Customs - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Duty drawback - Re-fixation of brand rates - the Revisional ...


Revisional Authority Failed to Verify Amendments in Brand Rates for Duty Drawback per Circular 18 September 2003, Clause 3(c).

February 15, 2023

Case Laws     Customs     HC

Duty drawback - Re-fixation of brand rates - the Revisional Authority was under a duty to scrutinize this aspect carefully. Except referring to the language of the Circular dated 18 September 2003, the Revisional Authority has not examined whether any amendment, addendum or corrigendum was carried out or that order existed even what is stated in clause 3(c) of the Circular dated 18 September 2003. - Matter restored back - HC

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