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Customs - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

The Circulars like Circular No.74/1999-Cus dated 05.11.1999 as ...

Customs

January 24, 2020

The Circulars like Circular No.74/1999-Cus dated 05.11.1999 as well as the Circular No.31/2000-Cus dated 20.04.2000 could not have restricted or denied the benefit of Drawback or DEPB if such manufacturing was done by 100% EOU Units and then exports were made by such 100% EOUs. - The denial of benefit to the Assessee under the guise of a clarification for which, no power was bestowed on the Central Board.

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