https://www.taxtmi.com/caselaws?id=303915 The judgment involved appeals against the demand for recovery of drawback sanctioned to exporters. The court addressed issues such as the bar of limitation for demands raised, rejection of cross-examination requests, alteration of proposals in show cause notices, disposal of contentions, over-valuation of export goods, interpretation of Customs Act provisions, and consideration of limitation by the adjudicating authority. The court remanded the matter to the original authority for comprehensive disposal of raised issues, emphasizing the necessity to address limitation before recovery. en-us Fri, 12 Mar 2021 00:00:00 +0530 Wed, 24 Aug 2022 22:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303915 The judgment involved appeals against the demand for recovery of drawback sanctioned to exporters. The court addressed issues such as the bar of limitation for demands raised, rejection of cross-examination requests, alteration of proposals in show cause notices, disposal of contentions, over-valuation of export goods, interpretation of Customs Act provisions, and consideration of limitation by the adjudicating authority. The court remanded the matter to the original authority for comprehensive disposal of raised issues, emphasizing the necessity to address limitation before recovery. Case-Laws Customs Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303915