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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>Recovery of drawback: exporters must repay drawback with interest if export proceeds are not realised or face recovery action.</h1> ICES 1.5 data disclose non realisation of export proceeds for specified shipping bills; under Rule 18 and Section 75A(2) exporters must produce evidence of realisation or repay the drawback with interest. If evidence is not produced after notice, the customs officer shall order recovery and require repayment within thirty days; proportionate recovery applies where partial proceeds are realised. Exporters may return drawback with interest by pay order or inform customs by e mail if proceeds were realised or extensions obtained; failure to respond by the stated deadline may lead to recovery or show cause proceedings.

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