https://www.taxtmi.com/caselaws?id=440800 Drawback claim arising from utilization of goods procured from the domestic tariff area and the identity of exporter, importer and recipient of foreign exchange is analysed through the standard limiting judicial interference with factual findings. The legal basis emphasises that interference is confined to lack or excess of jurisdiction, violation of principles of natural justice, or an apparent error of law; plausibly reached factual findings will not be re-examined. Where findings are not perverse, unconscionable or irrational, they must stand, and the impugned challenge to entitlement to duty drawback is dismissed. en-us Tue, 25 Jul 2023 00:00:00 +0530 Fri, 30 Jan 2026 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440800 Drawback claim arising from utilization of goods procured from the domestic tariff area and the identity of exporter, importer and recipient of foreign exchange is analysed through the standard limiting judicial interference with factual findings. The legal basis emphasises that interference is confined to lack or excess of jurisdiction, violation of principles of natural justice, or an apparent error of law; plausibly reached factual findings will not be re-examined. Where findings are not perverse, unconscionable or irrational, they must stand, and the impugned challenge to entitlement to duty drawback is dismissed. Case-Laws Customs Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440800