Duty Drawback - condonation of delay - even if a different ...

Court Rules Seven-Day Delay Insufficient to Deny Revised Duty Drawback Rate u/r 17 Interpretation.

July 17, 2018

Case Laws Customs HC

Duty Drawback - condonation of delay - even if a different interpretation is sought to be given to Rule 17, this is not a case where the petitioner should be denied the benefit of revised rate on such interpretation, as the delay beyond 12 months is only 7 days.

View Source

← Previous Next →

Duty Drawback - condonation of delay - even if a different ...

Court Rules Seven-Day Delay Insufficient to Deny Revised Duty Drawback Rate u/r 17 Interpretation.

July 17, 2018

Case Laws Customs HC

You may also like:

Condonation of delay - delay of 17 days filling appeal before ITAT - The Tribunal observed that the delay in filing the appeal was 17 days beyond the prescribed period....

Revised All Industry Rates of Duty Drawback

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...

Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions...

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...

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

The GoI MoF amended Notification No. 77/2023 - Customs (N.T.) regarding All Industry Rates of Duty Drawback for Articles of Jewellery. Specifically, the amendment...

Seeking interest on belated payment of duty drawback - inordinate delay in determining the brand rate of duty drawback for over a period of 8 years - As the delay is not...

This notification amends Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 by revising the All Industry Rates (AIRs) of duty drawback for gold and silver...

The work pertaining to fixation of Brand Rate of Drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, in the GST scenario.

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...

The High Court considered the maintainability of an appeal u/s the GST Act. The appeal was dismissed due to a 152-day delay in filing. The court clarified that the...

CBIC clarified that All Industry Rate (AIR) of duty drawback cannot be denied or reduced for export goods manufactured using partially non-duty paid or concessionally...

NCLAT addressed the computation of limitation periods for filing appeals under IBC. The tribunal held that while the 30-day limitation period under Section 61 can be...

Quick Updates: