All Industry Rate duty drawback now available to merchant exporters sourcing from market, subject to trader declaration and no rebate. Merchant exporters purchasing goods from the local market shall be entitled to the full All Industry Rate of duty drawback, including the excise portion; they must declare the name and address of the trader from whom goods were procured and affirm that no input or final product rebate will be taken against the shipping bills. Custom Houses shall verify declarations at random and recover excess drawback if a declaration is false or double benefit has been availed.
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Provisions expressly mentioned in the judgment/order text.
All Industry Rate duty drawback now available to merchant exporters sourcing from market, subject to trader declaration and no rebate.
Merchant exporters purchasing goods from the local market shall be entitled to the full All Industry Rate of duty drawback, including the excise portion; they must declare the name and address of the trader from whom goods were procured and affirm that no input or final product rebate will be taken against the shipping bills. Custom Houses shall verify declarations at random and recover excess drawback if a declaration is false or double benefit has been availed.
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