Home Case Index All Cases Customs Customs + HC Customs - 2016 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 796 - HC - CustomsEntitlement for Custom duty drawback in terms of Notification No. 26/2003-Cus (N.T), dated 01.04.2003 - Export of zinc but not entitled to claim drawback on account of excise - Finished goods were removed under bond without payment of duties, covered under the provisions of Rule 2(f) of the Notification dated 01.04.2003 and, therefore, All Industry Rates under Drawback Scheme is not admissible contended by the Department - Held that:- petitioners had manufactured their goods and exported them in terms of sub-Rule (2) of Rule 19 of the Central and Excise Rules 2002, so the question of admitting the claim of the Petitioners towards customs allocation drawback is not at all justified. There is no scope of bifurcating drawback towards customs and excise allocation. It is well settled that the taxation and fiscal statutes have to be strictly construed. The Courts cannot read words into such proviso. Once it is not disputed that the Petitioners have availed of the benefits under Rule 19(2) ibid, the question of availing any drawbacks in terms of said Notification would not arise at all. Therefore, as the petitioners has availed the said benefits and removed exported excisable goods without payment of duty from the factory, the question of availing of any drawback in terms of the said Scheme is not at all justified. - Decided against the petitioner
|