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Recovery of duty drawback - non receipt of foreign exchange - ...


Petitioner Denied Duty Drawback Claim u/r 16A(5) for Lack of Required Details and No ECGC Compensation Received.

April 24, 2023

Case Laws     Customs     HC

Recovery of duty drawback - non receipt of foreign exchange - the statement of facts, as stated in the Revision Application filed by the petitioner, does not set out the factual details for claiming the benefit of Rule 16A(5) of the Drawback Rules. It is not disputed that the petitioner has not received compensation from the ECGC. Thus, Rule 16A(5) of the Drawback Rules is not applicable. - HC

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