Erroneous or excess drawback repayment becomes mandatory on demand, with recovery through the Customs Act mechanism. Repayment of erroneous or excess drawback and any interest is mandatory where drawback has been paid in error or beyond the claimant's entitlement. On demand by a proper officer of Customs, the claimant must repay the amount so paid erroneously or in excess. If the claimant fails to repay, the amount is recoverable under the statutory recovery mechanism applicable under the Customs Act.
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 or excess drawback repayment becomes mandatory on demand, with recovery through the Customs Act mechanism.
Repayment of erroneous or excess drawback and any interest is mandatory where drawback has been paid in error or beyond the claimant's entitlement. On demand by a proper officer of Customs, the claimant must repay the amount so paid erroneously or in excess. If the claimant fails to repay, the amount is recoverable under the statutory recovery mechanism applicable under the Customs Act.
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