Supreme Court: Rule 16A Clarifies Section 75 on Duty Drawback Recovery, Applies Retrospectively to Unreceived Export Proceeds.

Recovery of Duty drawback - non receipt of export proceeds - Rule 16A is a clarificatory provision clarifying the position of law which already exists in the form of Section 75 of the Customs Act, 1962, and therefore, will have retrospective effect - SC .....

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