Drawback and interest payment: Customs must pay exporter or authorised agent, with cheque issue or account credit as deemed payment date. Payment of drawback and interest is to be made by an officer of Customs to the exporter or an agent authorised by the exporter. The deemed date of payment is the date of issue of a cheque when paid by cheque, or the date of credit when paid by credit to the exporter's account maintained with the Custom House.
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Provisions expressly mentioned in the judgment/order text.
Drawback and interest payment: Customs must pay exporter or authorised agent, with cheque issue or account credit as deemed payment date.
Payment of drawback and interest is to be made by an officer of Customs to the exporter or an agent authorised by the exporter. The deemed date of payment is the date of issue of a cheque when paid by cheque, or the date of credit when paid by credit to the exporter's account maintained with the Custom House.
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