https://www.taxtmi.com/caselaws?id=183876 Drawback is payable at the scheduled rate where exported goods match the relevant drawback description and supporting test results substantiate that description. A proposed DEEC facility does not trigger the reduced-drawback condition when no advance licence has been granted. Shipping-bill declarations and particulars may constitute sufficient compliance, while discrepancies concerning intended import content are procedural and cannot override statutory entitlement. Any established infraction may warrant penalty rather than denial of drawback. Rule 15 does not apply where its factual conditions are not met, leaving the full drawback claim sustainable. 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 Drawback is payable at the scheduled rate where exported goods match the relevant drawback description and supporting test results substantiate that description. A proposed DEEC facility does not trigger the reduced-drawback condition when no advance licence has been granted. Shipping-bill declarations and particulars may constitute sufficient compliance, while discrepancies concerning intended import content are procedural and cannot override statutory entitlement. Any established infraction may warrant penalty rather than denial of drawback. Rule 15 does not apply where its factual conditions are not met, leaving the full drawback claim sustainable. Case-Laws Customs Thu, 28 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183876