they had exported their goods under claim of drawback by filing
the Drawback Shipping Bills. Drawback has been allowed in
respect of these shipping bills ... reads as under: a
. Definition of Drawback has been amended to provide for
drawback of Customs and Central Excise duties excluding
integrated tax leviable under
Customs, Drawback Department Smt. Vinita Lakhotia volunteered on her own to repay the portion of drawback amount refundable to the Customs Department by Shri Nawal ... bank accounts in favour of Customs.
2.21 During the personal hearing on 26.02.98 before the Assistant Commissioner of Customs, Drawback in the case of erroneous
Custom House
Agent/ Customs Broker (CHA/ CB), appellant herein, for allegedly
filing shipping bills without verifying declarations and other such acts
facilitating the wrongful drawback ... Commissioner of Customs or Deputy Commissioner of Customs, as
the case may be, shall pass an order to recover the amount of
drawback paid
retrospective amendment has been made in Rule 16 of the Customs and Central Excise Drawback Rules, 1995 under which recovery of drawback has been proposed ... seen that under Section 5(2) of the Customs Act, An officer of Customs may exercise the powers and discharge the duties conferred or imposed
avail the Central Excise portion of duty drawback in case the drawback involves both Customs & Central Excise portions, or the full duty drawback when ... that the proviso to Rule 3 of the Drawback Rules does not permit full drawback (both customs and central excise portions) if Cenvat has been
Commissioner of Customs or Deputy
Commissioner of Customs, as the case may be, shall pass an
order to recover the amount of drawback paid ... Section 2(15) of the Act to mean a duty of
customs, drawback is nothing but duty, and there is hence no
merit
Commissioner of Customs or Deputy
Commissioner of Customs, as the case may be, shall pass an
order to recover the amount of drawback paid ... Section 2(15) of the Act to mean a duty of
customs, drawback is nothing but duty, and there is hence no
merit
Commissioner of Customs or Deputy
Commissioner of Customs, as the case may be, shall pass an
order to recover the amount of drawback paid ... Section 2(15) of the Act to mean a duty of
customs, drawback is nothing but duty, and there is hence no
merit
Commissioner of Customs or Deputy
Commissioner of Customs, as the case may be, shall pass an
order to recover the amount of drawback paid ... Section 2(15) of the Act to mean a duty of
customs, drawback is nothing but duty, and there is hence no
merit
they had exported their goods under claim
of drawback by filing the Drawback Shipping Bills. Drawback has
been allowed in respect of these shipping bills ... been got back as duty drawback. As per drawback sub-serial No.
8409, subject goods are eligible for 2% drawback."
14. On realizing
