Drawback restriction: drawback barred where Self Declared Pass Book issued without item quantity restrictions under customs rules. The amendment to Notification No. 299/92-Customs replaces condition (v)(c) to provide that drawback has not been claimed either under section 74 of the Customs Act, 1962 or under the Customs and Central Excise Duties Drawback Rules, 1971 where the Self Declared Pass Book has been issued without quantity restrictions for each item of import, making absence of prior drawback claims a condition for exemption.
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.
Drawback restriction: drawback barred where Self Declared Pass Book issued without item quantity restrictions under customs rules.
The amendment to Notification No. 299/92-Customs replaces condition (v)(c) to provide that drawback has not been claimed either under section 74 of the Customs Act, 1962 or under the Customs and Central Excise Duties Drawback Rules, 1971 where the Self Declared Pass Book has been issued without quantity restrictions for each item of import, making absence of prior drawback claims a condition for exemption.
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