Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
The rules expand the scope of drawback provisions to expressly include exports by post effected through entries under section 84 of the Customs Act: amendments to rules 8, 12, 13 and 14 incorporate "entry made under section 84...for exports by post" into existing references to bill of export/shipping bill, thereby subjecting such entries to the Drawback Rules. A new provision deems an electronically made section 84 entry for exports by post to constitute a filed claim for drawback on receipt of the entry on the Electronic Data Interchange after the proper officer permits clearance and loading, and requires retention of that claim by the proper officer.
The rules expand the scope of drawback provisions to expressly include exports by post effected through entries under section 84 of the Customs Act: amendments to rules 8, 12, 13 and 14 incorporate "entry made under section 84...for exports by post" into existing references to bill of export/shipping bill, thereby subjecting such entries to the Drawback Rules. A new provision deems an electronically made section 84 entry for exports by post to constitute a filed claim for drawback on receipt of the entry on the Electronic Data Interchange after the proper officer permits clearance and loading, and requires retention of that claim by the proper officer.
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