Customs drawback payment is dated by cheque issue or credit to the exporter's Custom House account Drawback and any applicable interest are paid by the Customs officer to the exporter or a specially authorised agent. Payment by cheque is deemed to occur on the date of issue. Where the amount is credited to the exporter's account maintained with the Custom House, payment is deemed to occur on the date of credit.
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.
Customs drawback payment is dated by cheque issue or credit to the exporter's Custom House account
Drawback and any applicable interest are paid by the Customs officer to the exporter or a specially authorised agent. Payment by cheque is deemed to occur on the date of issue. Where the amount is credited to the exporter's account maintained with the Custom House, payment is deemed to occur on the date of credit.
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