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        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.

        <h1>Special Additional Duty drawback allowed where customs law grants drawback on any customs duty, restoring entitlement for exporters.</h1> The document addresses whether drawback may be claimed on the Special Additional Duty component of customs duty. An earlier legal view interpreted the tariff provision as not providing for drawback on SAD and temporarily disallowed it. After representations and review, including a policy opinion that government intent was to allow such drawback, customs leadership directed that drawback on the SAD element should be afforded and administrative guidance issued.

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