https://www.taxtmi.com/caselaws?id=387572 The HC quashed the show cause notice dated 18.12.2018, finding it unsustainable under Rule 16 of the Drawback Rules, 1995, due to its issuance post-repeal on 01.10.2017. The court determined the absence of a mechanism to demand duty drawback and ruled that the Respondent lacked authority to reassess the value of already exported goods. The decision was grounded in legal precedents and principles, affirming the invalidity of the notice and supporting the Petitioner's claims. en-us Fri, 18 Oct 2019 00:00:00 +0530 Fri, 08 Nov 2024 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387572 The HC quashed the show cause notice dated 18.12.2018, finding it unsustainable under Rule 16 of the Drawback Rules, 1995, due to its issuance post-repeal on 01.10.2017. The court determined the absence of a mechanism to demand duty drawback and ruled that the Respondent lacked authority to reassess the value of already exported goods. The decision was grounded in legal precedents and principles, affirming the invalidity of the notice and supporting the Petitioner's claims. Case-Laws Customs Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387572