Audit Report No. 15/2011-12, Section 2 – Duty Drawback Scheme: All aspects to be covered in speaking orders issued in each case of export under section 74 of Customs Act, 1962- regarding
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Speaking orders under section 74 must explicitly address compliance with re export drawback procedural and substantive tests. Officers must issue reasoned, appealable speaking orders that record findings on identity and determination of use, and explicitly explain how the procedural and substantive conditions of the drawback rules - including the manner and timing of claims - are satisfied or not, reflecting due diligence in sanctioning re export drawback claims.
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.
Speaking orders under section 74 must explicitly address compliance with re export drawback procedural and substantive tests.
Officers must issue reasoned, appealable speaking orders that record findings on identity and determination of use, and explicitly explain how the procedural and substantive conditions of the drawback rules - including the manner and timing of claims - are satisfied or not, reflecting due diligence in sanctioning re export drawback claims.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
