Fraudulent availment of benefit of Duty Drawback - diversion of ...

Revenue's Fraud Allegations on Duty Drawback Benefits Lack Evidence; Goods Exported Directly from India to Russia.

May 29, 2023

Case Laws Customs AT

Fraudulent availment of benefit of Duty Drawback - diversion of goods (exported) to third country or not - Revenue have not brought on record any evidence of diversion of goods to any third country - Admittedly, the goods have been exported by air from India to Russia and thus, chances to diversion to third country is highly impossible, without the goods first reaching Russia. - AT

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Fraudulent availment of benefit of Duty Drawback - diversion of ...

Revenue's Fraud Allegations on Duty Drawback Benefits Lack Evidence; Goods Exported Directly from India to Russia.

May 29, 2023

Case Laws Customs AT

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