Recovery of Duty drawback - non receipt of export proceeds - ...

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

October 17, 2016

Case Laws Customs SC

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

View Source

← Previous Next →

Recovery of Duty drawback - non receipt of export proceeds - ...

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

October 17, 2016

Case Laws Customs SC

You may also like:

Recovery of duty drawback already granted - mechanism is absent in Duty Drawback Rules, 1995 thus demand under Rule 16 of Drawback Rules, 1995 is not sustainable.

Demand of excess paid drawback – recovery of duty drawback after revision in rate can be initiated u/s 11A read with Rule 16 of duty drawback rules, 1998 - CGOVT

Recovery of duty drawback granted earlier due to non realization of foreign exchange - Recovery of drawback with appropriate interest confirmed - CGOVT

Duty drawback - recovery of erroneously sanctioned claim under Rule 16 of Drawback Rules where no time limit is prescribed - recovery proceedings are valid - CGOVT

CBIC clarified that under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules 2017, exporters must pay application fee for time extension requests on...

Recovery of Duty Drawback - Petitioners has raised three issues namely (i) Effect of repeal of duty drawback rules 1995 w.e.f. 01.10.2017 (ii) Absence of mechanism to...

HC ruled that exporters are entitled to duty drawbacks when exporting unlocked mobile phones. Following M/s AIMS Retail Services Private Limited precedent, the court...

Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the...

Duty Drawback - Advance Licences for Duty-free import of goods - drawback for 50% of FOB value - The benefit of Section 75 ibid namely the drawback should be allowed of...

Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

Recovery of erroneous Duty Drawback - Rule 16 of the Drawback Rules, 1995 - By inserting Rule 20(2) government has shown its different intention and Rule 20(2) of...

Classification of goods - Duty Drawback – General Rules for Interpretation of the First Schedule to the Customs Tariff Act - mutatis mutandis apply for classifying the...

Refund of CENVAT Credit - Duty drawback claimed for export goods - since the drawback scheme itself has provided for a single rate of drawback, which, according to the...

Claim of Duty Drawback on supplies from DTA to EOU - eemed export drawback - supplier being claim cenvat credit, the method / route for claiming duty drawback - via...

Refund of untilised CENVAT credit - drawback - respondent had availed duty drawback in respect of Customs duty - the availment of Cenvat credit will prevail over...

Quick Updates: