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.
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.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.