USSR in respect of export benefits by way of duty rebate, custom duty drawback etc. and as well interest income on fixed deposits made ... facts and circumstances of the case, the excise duty rebate and customs drawback were received by the assessee-company on its own account
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
value on such goods and freight and insurance thereon.
Customs drawbacks on those goods ;
Cash assistance on those goods ;
Replenishment licences on those goods ... period adopted by him. According to him, for the purpose of customs drawback, cash assistance and replenishment licences, his system of accounting is cash basis
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
wrong. On the contrary in the treatment given to the drawback of the customs duty by the department, there is clear error in the application ... unrelated to the customs duty as would be clear from Rule 3 of the Customs and Central Excise Duties Drawback Rules, 1971.
14. The learned
certain modifications in the Sea Customs Act, 1962 which replaced the Sea Customs Act. Section 75 of the Customs Act, 1962 gives the legal sanction ... provisions of Section 75 of the Customs Act, 1962 read with the Customs and central excise duties Drawback Rules, 1995 framed under Section
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
Drawback while computing deduction u/s 80IB of the Act.
Scheme of Duty Drawback.
The grant of duty drawback is governed by the Customs ... Central Excise Duty Drawback Rules, 1995 (Drawback Rules)
(copy at Exhibit 1).
The duty drawback is of two kinds:
(1) All Industry Rates
