Drawback recovery: central government may specify conditions preventing recovery despite non realisation of export sale proceeds. The amendment empowers the Central Government to prescribe by rules the circumstances or conditions under which the amount of customs duty drawback shall not be recovered even if the sale proceeds of exported goods are not realised by the exporter, thereby creating a rulemaking-enabled exception to the general recovery obligation in section 75(1).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Drawback recovery: central government may specify conditions preventing recovery despite non realisation of export sale proceeds.
The amendment empowers the Central Government to prescribe by rules the circumstances or conditions under which the amount of customs duty drawback shall not be recovered even if the sale proceeds of exported goods are not realised by the exporter, thereby creating a rulemaking-enabled exception to the general recovery obligation in section 75(1).
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