https://www.taxtmi.com/caselaws?id=387320 The High Court ruled in favor of the petitioners, quashing a show cause notice rejecting the FOB value of exported goods and demanding duty drawback. The court held that the notice was unsustainable post the repeal of Duty Drawback Rules 1995 and due to the absence of a proper mechanism to raise such demands. Additionally, it was decided that the Respondent lacked the authority to reassess the value of goods already exported. The writ petition was allowed based on legal interpretations and precedents, leading to the dismissal of the impugned notice. en-us Fri, 18 Oct 2019 00:00:00 +0530 Mon, 21 Oct 2019 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387320 The High Court ruled in favor of the petitioners, quashing a show cause notice rejecting the FOB value of exported goods and demanding duty drawback. The court held that the notice was unsustainable post the repeal of Duty Drawback Rules 1995 and due to the absence of a proper mechanism to raise such demands. Additionally, it was decided that the Respondent lacked the authority to reassess the value of goods already exported. The writ petition was allowed based on legal interpretations and precedents, leading to the dismissal of the impugned notice. Case-Laws Customs Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387320