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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>Duty drawback treatment: foreign bank charges permitted within prescribed commission ceiling; excess must be deducted from FOB value.</h1> Duty drawback may be permitted on FOB value without deducting foreign bank charges, provided such charges fall within the overall agency commission ceiling recognised by customs policy; where combined agency commission and foreign bank charges exceed that ceiling, the excess must be deducted from FOB. Customs field formations should regularise short realisations caused by foreign bank charges on the basis of documentary evidence and revise show cause notices accordingly, treating the notice's directions as a Standing Order.

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