https://www.taxtmi.com/caselaws?id=278678 The Gujarat HC considered whether National Calamity Contingent Duty levied under Section 134 of the Finance Act, 2003 constitutes customs duty, and whether an appeal challenging its inclusion in brand rate drawback computation is maintainable under the first proviso to Section 129A(1)(b) of the Customs Act, 1962. It also examined whether the inclusion issue falls within the drawback-related exception and whether such an appeal lies before the Tribunal under Section 129A. Notice was issued to the respondents, and the paper book was directed to be filed within three months. en-us Tue, 24 Jul 2012 00:00:00 +0530 Fri, 11 Oct 2019 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278678 The Gujarat HC considered whether National Calamity Contingent Duty levied under Section 134 of the Finance Act, 2003 constitutes customs duty, and whether an appeal challenging its inclusion in brand rate drawback computation is maintainable under the first proviso to Section 129A(1)(b) of the Customs Act, 1962. It also examined whether the inclusion issue falls within the drawback-related exception and whether such an appeal lies before the Tribunal under Section 129A. Notice was issued to the respondents, and the paper book was directed to be filed within three months. Case-Laws Customs Tue, 24 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278678