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2010 (4) TMI 879 - CGOVT - CustomsInterest on delayed payment of duty drawback - re-export of machinery parts imported - commissioner of Customs (Appeals) allowed full drawback claim - appellant not received any balance amount of Drawback - Later the exporter requested for sanction of interest under Section 75A of the Customs Act 1962 for the delayed Drawback amount – Held that:- Appellants were requested to produce the documentary evidence with proper acknowledegment by the department for having filed the claim as stipulated under the Drawback Rules which they failed - Drawback amount was hit by the limitation of time and erroneous payment had been made - High Court under writ jurisdiction cannot direct the customs authorities to ignore time limit provided under Section 27 of Customs Act, 1962 even though High Court itself may not be found by the time limit of said section - claim hit by limitation
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