Duty Drawback claiming criteria

[Tejas Vaidya]

 any rule of drawback which states that If profit margin is more than 50%. Then duty Drawback cant be claimed? e.g. purchas cost is 100 ? and selling cost is 200 ? we claim  drawback scheme. Could you please help us with rule 

AI Summary

Customs duty drawback eligibility not affected by profit margins under Drawback Rules 2017 A customs practitioner inquired about duty drawback eligibility when profit margins exceed 50%, citing an example where purchase cost was 100 and selling price was 200. Legal experts clarified that no provision in the Customs and Central Excise Duties Drawback Rules, 2017 disqualifies drawback claims based on profit margins. Drawback eligibility depends on actual duty incidence on inputs, proper classification, and procedural compliance, not profit percentages. The practitioner was exporting customized products with 150 purchase cost and 400 selling price, seeking AIR duty drawback guidance. Experts recommended consulting jurisdictional customs authorities with supporting documentation and noted potential ITC adjustments for higher drawback claims.