https://www.taxtmi.com/caselaws?id=190449 The court rejected the passenger's refund claim under Section 74 of the Customs Act, 1962, due to non-compliance with mandatory provisions. The court upheld the Department's revision application, emphasizing the essential procedural and substantive requirements for claiming drawback, including the need for proper declarations and identification of goods. The court also condoned a 5-day delay in filing the revision application, allowing the case to proceed within the condonable limit. Ultimately, the court ruled in favor of the Department, denying the passenger's claim for drawback on duty-paid goods. en-us Thu, 15 Oct 2015 00:00:00 +0530 Thu, 16 Feb 2017 07:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190449 The court rejected the passenger's refund claim under Section 74 of the Customs Act, 1962, due to non-compliance with mandatory provisions. The court upheld the Department's revision application, emphasizing the essential procedural and substantive requirements for claiming drawback, including the need for proper declarations and identification of goods. The court also condoned a 5-day delay in filing the revision application, allowing the case to proceed within the condonable limit. Ultimately, the court ruled in favor of the Department, denying the passenger's claim for drawback on duty-paid goods. Case-Laws Customs Thu, 15 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190449