https://www.taxtmi.com/caselaws?id=183876 Export drawback was upheld where the goods matched the drawback schedule description and the test report supported the declared classification. A provisional DEEC declaration did not justify reducing drawback because the advance licence was never granted, so the note limiting drawback for DEEC users was inapplicable. Shipping bill particulars and the declaration were treated as sufficient compliance, and any discrepancy in intended import content was regarded as procedural rather than disqualifying. The authority also stated that any infraction should be met by penalty, not denial of drawback. Rule 15 was found inapplicable, and the exporter's entitlement to drawback at the full FOB rate was confirmed. en-us Thu, 28 Apr 1994 00:00:00 +0530 Thu, 23 Jun 2016 18:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183876 Export drawback was upheld where the goods matched the drawback schedule description and the test report supported the declared classification. A provisional DEEC declaration did not justify reducing drawback because the advance licence was never granted, so the note limiting drawback for DEEC users was inapplicable. Shipping bill particulars and the declaration were treated as sufficient compliance, and any discrepancy in intended import content was regarded as procedural rather than disqualifying. The authority also stated that any infraction should be met by penalty, not denial of drawback. Rule 15 was found inapplicable, and the exporter's entitlement to drawback at the full FOB rate was confirmed. Case-Laws Customs Thu, 28 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183876