Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-July-2025 at 23:59:59
⏳ Remaining Time: 4d 9h 57m 47s
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Home
2022 (3) TMI 1494 - HC - CustomsTime Limitation for intimation of export made and sale proceeds realised for duty drawback availed by the petitioner - HELD THAT - Respondents submits that if the petitioner having realised the sale proceeds had filed those documents in support of such realisation in time to the respondent Customs for which if he claims that the web portal communication dated 25-9-2020 the same would be considered once again and accordingly the revised order would be passed. Therefore for that purpose the matter can be remitted to the respondents. Having considered the said submissions made by both sides and after having gone through the said documents this Court feels that the matter can be remitted back to the respondents for reconsideration. While reconsidering the same the respondent Customs can verify the documents referred to above where on 25-9-2020 the alert already been put in for several companies like the petitioner since has been removed after receipt of documents to the satisfaction with regard to the realisation of the sale proceeds and orders can be passed. Petition disposed off.
|