Drawback exceptions allow government to prescribe circumstances and conditions by rules, modifying entitlement under Customs law. Amendment inserts an exception-generating clause into the second proviso of sub section (1) of section 75 of the Customs Act, empowering the Central Government to prescribe, by rules, specific circumstances or conditions under which a drawback may be allowed notwithstanding the proviso.
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Provisions expressly mentioned in the judgment/order text.
Drawback exceptions allow government to prescribe circumstances and conditions by rules, modifying entitlement under Customs law.
Amendment inserts an exception-generating clause into the second proviso of sub section (1) of section 75 of the Customs Act, empowering the Central Government to prescribe, by rules, specific circumstances or conditions under which a drawback may be allowed notwithstanding the proviso.
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