Erroneous drawback payments require repayment on customs demand, with recovery under the prescribed Customs Act mechanism Rule 7 requires repayment of drawback and related interest paid erroneously or in excess of the claimant's entitlement, upon demand by a customs officer. ... Summary
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Erroneous drawback payments require repayment on customs demand, with recovery under the prescribed Customs Act mechanism
Rule 7 requires repayment of drawback and related interest paid erroneously or in excess of the claimant's entitlement, upon demand by a customs officer. Failure to repay permits recovery under the mechanism prescribed by section 142(1) of the Customs Act, 1962.
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