Home Case Index All Cases Customs Customs + AT Customs - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 219 - AT - CustomsDemand of amount availed as drawback - Fraudulent claim of drawback – mis-delaration of goods – goods shipped to non-existent consignees – Held that:- Under the drawback provision it is not provided that the demand of drawback can be made jointly from various persons. Therefore in our view it is necessary for the adjudicating authority to decide who is actually liable for return of drawback availed. If at all the drawback is recoverable from various persons in such case the adjudicating authority must specify the amount of drawback to be recovered from each individual – matter remanded back to original authority for fresh adjudication of person responsible and the amount of drawback – appeal disposed off – decide in favor of appellant.
|