https://www.taxtmi.com/caselaws?id=429844 Paragraph 7.06(b) of the Foreign Trade Policy 2015-2020 and the corresponding Handbook provision were read down to permit drawback on the customs component without insisting on a brand rate based on actual duty-paid documents. The Court treated the later retrospective amendment to paragraph 7.06 as supporting the claim for return of basic customs duty and applied the same approach to the Handbook of Procedures. The operative effect was that claims under Column 'B' of the All Industry Rate could be accepted without such documents, subject to a suitable disclaimer by the DTA unit. en-us Mon, 10 Oct 2022 00:00:00 +0530 Sat, 05 Nov 2022 12:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429844 Paragraph 7.06(b) of the Foreign Trade Policy 2015-2020 and the corresponding Handbook provision were read down to permit drawback on the customs component without insisting on a brand rate based on actual duty-paid documents. The Court treated the later retrospective amendment to paragraph 7.06 as supporting the claim for return of basic customs duty and applied the same approach to the Handbook of Procedures. The operative effect was that claims under Column 'B' of the All Industry Rate could be accepted without such documents, subject to a suitable disclaimer by the DTA unit. Case-Laws Customs Mon, 10 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429844