The case involves denial of Drawback claims due to testing ...

CESTAT ruled in favor of exporter for Denial of Drawback claims due to lack of samples/testing. Export proceedings to be verified.

Case Laws Customs

June 24, 2024

The case involves denial of Drawback claims due to testing sample issues. No samples were drawn for 17 Shipping Bills, leading to reversal of the denial. For 16 Bills with samples, doubts raised on testing procedures. Non-verification of export proceedings for 33 consignments led to remand for verification. Interest on drawback to be considered. Penalties and confiscation set aside. Adjudicating Authority instructed to conclude proceedings within 3 months.

View Source

← Previous Next →

The case involves denial of Drawback claims due to testing ...

CESTAT ruled in favor of exporter for Denial of Drawback claims due to lack of samples/testing. Export proceedings to be verified.

Case Laws Customs

June 24, 2024

You may also like:

Export of goods – Drawback claim – in the absence of retest of remnant samples as the remnant samples were not available - original authority directed to sanction the...

The Public Notice issued by the Principal Commissioner of Customs (General) introduces the CRCL Module for the electronic forwarding of samples to Central Revenues...

Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

The Public Notice issued by the Office of Principal Commissioner of Customs addresses the non-disbursal of Drawback to certain exporters due to their bank account...

The ITAT Delhi held that denial of Foreign Tax Credit (FTC) claim due to late filing of Form 67 after the due date of filing Income Tax Return (ITR) was not justified....

Claim of duty drawback - Denial of permission for conversion/ amendment of 13 free shipping bills filed by the filed by the appellant without claiming AIR drawback - The...

Recovery of duty drawback already granted - mechanism is absent in Duty Drawback Rules, 1995 thus demand under Rule 16 of Drawback Rules, 1995 is not sustainable.

Recovery of erroneous Duty Drawback - Rule 16 of the Drawback Rules, 1995 - By inserting Rule 20(2) government has shown its different intention and Rule 20(2) of...

Import of Toys - Import policy - Wither the goods are excluded under the scope of BIS, the testing of the same could be made mandatory - the testing procedures have to...

Denial of benefit of exemption based on test reports for consignment cleared in the past - The test results of the samples cannot be extrapolated to the consignment...

Forwarding of samples for testing to the Outside Laboratories- reg.

Sub: Detailed Guidelines for Re-Testing of Samples- reg. - Trade Notice

Detailed guidelines for re-testing of samples- reg - Circular

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...

Claim of duty drawback - the applicant by way of procuring duty free inputs under Rule 19(2) of Central Excise Rules, 2002 has contravened the clause (ii) of the second...

Quick Updates: