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Customs - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Failure to re-export the goods after re-import - Recovery of ...

Customs

April 13, 2024

Failure to re-export the goods after re-import - Recovery of Drawback - The Appellate Tribunal found that the appellant intended to re-export the goods after repair but could not fulfill this requirement and sold the goods locally instead. Considering similar precedent and a Supreme Court judgment, the Tribunal held that the appellant was indeed eligible for the benefit of Notification No.94/96. However, it was made clear that the appellant must repay the drawback claimed along with interest.

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