circumstances of the case, the excise duty rebate and customs drawback could be assessed as income in the hands of the assessee-company ... entitled to claim the refund of excise duty rebate and customs drawback. Such refund would necessarily be paid only to the assessee and the same
aggrieved by the decision of the Assistant Commissioner of
Customs, Drawback Department, Customs House, Kolkata dated July 21, 2008,
Annexure ... connection with the exports it became
entitled to duty drawback. Customs paid it Rs.53,04,272/- by several cheques all
dated
Assistant Commissioner or Customs or Deputy Commissioner of Customs shall pass an order to recover the amount of drawback paid to the claimant ... amount of drawback, the amount of drawback so recovered shall be repaid by the Assistant Commissioner of Customs or Deputy Commissioner of Customs
with the Customs authorities.
6. TOL then approached the Customs authorities through various letters with the claim of Drawback in respect of those ... claim for drawback shall be deemed to be a claim for drawback filed on the date on which the proper officer of Customs makes
United Bank of India, Calcutta Branch (CD Customs Department) in which the customs authority releases the drawback amount payable to the petitioner. There ... that an exporter is entitled to duty drawback, releases the drawback amount payable to him in such customs account. If there is any allegation
appropriate writ.
2. The matter arises out of 'drawback of duties of customs' on the imported material, namely, copper used in the manufacture ... order his client appealed to the Appellate Collector of Customs, Calcutta, for the said drawback of duties on 92 cases of super synthetic enamelled copper
assessee would be entitled to receive the excise duty rebate and customs duty drawback only on account of the foreign buyers ... said amounts received on account of excise duty rebate and customs duty drawback were never the real income of the assessee."
18. A similar
waters, the Customs Authority has every right to seize the goods. According to him, the Customs Authority had invoked Section 106 , Customs Act. He contends ... Duty Drawback : Immaterial:
20. The question of claiming duty drawback is of no substance. The confiscation under Section 113(i) and (ii), Customs
account in calculating the value of the turnover of exports, namely, drawback of customs duty and the value of the import entitlements and refund ... held that since the amounts received by the assessee-company as drawback of customs duty and as refund of excise, duty were received only because
September 3, 2010 before the
Assistant Commissioner of Customs, Drawback department. However,
the petitioner was informed that, the Customs authorities had raised
queries ... Order
dated December 30, 2011 the Assistant Commissioner of Customs,
Drawback department rejected the same on account of the same being
barred by time
