https://www.taxtmi.com/caselaws?id=328359 Recovery of drawback under Section 75 of the Customs Act, 1962 and Rule 16A of the Drawback Rules depends on whether export proceeds were actually not realised within the permitted period and whether the exporter produced acceptable proof of realisation. The text notes that the claimed Bank Realisation Certificates were supported only by photocopies, while the alleged forwarding letter was not on record, so the authenticity, timing, validity, and DGFT-format compliance of the certificates required verification before recovery could be sustained. Because the proposed penalty under Section 117 was linked to that verification, the impugned order was set aside and the matter remanded for fresh consideration. en-us Wed, 10 Feb 2016 00:00:00 +0530 Thu, 02 Jun 2016 12:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328359 Recovery of drawback under Section 75 of the Customs Act, 1962 and Rule 16A of the Drawback Rules depends on whether export proceeds were actually not realised within the permitted period and whether the exporter produced acceptable proof of realisation. The text notes that the claimed Bank Realisation Certificates were supported only by photocopies, while the alleged forwarding letter was not on record, so the authenticity, timing, validity, and DGFT-format compliance of the certificates required verification before recovery could be sustained. Because the proposed penalty under Section 117 was linked to that verification, the impugned order was set aside and the matter remanded for fresh consideration. Case-Laws Customs Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328359