https://www.taxtmi.com/article/detailed?id=12570 The duty drawback scheme reimburses customs duty paid on imported or excisable inputs used in exported goods, subject to procedural proof and exclusions. Drawback is barred where export proceeds are not realized, inputs were duty exempt or benefited otherwise, or goods fall within specified ineligible categories; packaging restrictions apply to certain jute products. Rates are set by reference to inputs, waste and packaging duties, with applications permitted for specific or provisional determinations. Recovery follows failure to prove realization, with proportional adjustment and possible penalties, while later realization may restore refunded drawback. en-us Mon, 29 Apr 2024 07:31:52 +0530 Mon, 29 Apr 2024 07:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12570 The duty drawback scheme reimburses customs duty paid on imported or excisable inputs used in exported goods, subject to procedural proof and exclusions. Drawback is barred where export proceeds are not realized, inputs were duty exempt or benefited otherwise, or goods fall within specified ineligible categories; packaging restrictions apply to certain jute products. Rates are set by reference to inputs, waste and packaging duties, with applications permitted for specific or provisional determinations. Recovery follows failure to prove realization, with proportional adjustment and possible penalties, while later realization may restore refunded drawback. Articles Customs - Import - Export - SEZ Mon, 29 Apr 2024 07:31:52 +0530 https://www.taxtmi.com/article/detailed?id=12570