https://www.taxtmi.com/caselaws?id=170378 Rule 7 of the Duty Drawback Rules, 1995 requires an exporter seeking Special Brand Rate to make the election at the time of export by declaring the appropriate drawback tariff item in the shipping bill. An exporter who initially claimed All Industry Rate drawback cannot later convert that claim into a Special Brand Rate request without the requisite declaration, absent specific relaxation. The text also treats incorrect declaration of drawback particulars, including the serial number and chosen option, as a material misdeclaration rather than a mere procedural defect, exposing the exporter to penalty under the customs framework. en-us Mon, 01 Apr 2013 00:00:00 +0530 Sat, 23 May 2015 12:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170378 Rule 7 of the Duty Drawback Rules, 1995 requires an exporter seeking Special Brand Rate to make the election at the time of export by declaring the appropriate drawback tariff item in the shipping bill. An exporter who initially claimed All Industry Rate drawback cannot later convert that claim into a Special Brand Rate request without the requisite declaration, absent specific relaxation. The text also treats incorrect declaration of drawback particulars, including the serial number and chosen option, as a material misdeclaration rather than a mere procedural defect, exposing the exporter to penalty under the customs framework. Case-Laws Customs Mon, 01 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170378