https://www.taxtmi.com/caselaws?id=217467 Duty drawback on exported cars depended on who was legally entitled to receive the incentive after the goods were abandoned and insured. Because the applicant had abandoned all rights and interests in the goods and obtained full and final insurance settlement, beneficial interest passed to the insurer, who exported the goods through the merchant exporter. A prior fixation of brand rate did not create an absolute entitlement to drawback, since the scheme remains subject to its conditions. The disputed disclaimer by the merchant exporter could not override the abandonment or resolve entitlement in favour of the manufacturer. The manufacturer's claim was rejected and sanction in favour of the exporter was upheld. en-us Fri, 09 Apr 2010 00:00:00 +0530 Mon, 15 Oct 2012 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217467 Duty drawback on exported cars depended on who was legally entitled to receive the incentive after the goods were abandoned and insured. Because the applicant had abandoned all rights and interests in the goods and obtained full and final insurance settlement, beneficial interest passed to the insurer, who exported the goods through the merchant exporter. A prior fixation of brand rate did not create an absolute entitlement to drawback, since the scheme remains subject to its conditions. The disputed disclaimer by the merchant exporter could not override the abandonment or resolve entitlement in favour of the manufacturer. The manufacturer's claim was rejected and sanction in favour of the exporter was upheld. Case-Laws Customs Fri, 09 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217467