https://www.taxtmi.com/caselaws?id=765265 Gujarat HC quashed a show cause notice issued by customs authorities regarding duty drawback claims. The court found the authorities acted arbitrarily by withholding export incentives after goods were exported with final assessment and foreign exchange realization certificate was provided. The authorities lacked jurisdiction to issue the notice nine months after court proceedings began, relying improperly on valuation provisions without evidence of irregularities. The petitioner was entitled to duty drawback as all export requirements were fulfilled. Authorities directed to adjudicate drawback claim within four weeks. en-us Fri, 17 Jan 2025 00:00:00 +0530 Wed, 29 Jan 2025 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765265 Gujarat HC quashed a show cause notice issued by customs authorities regarding duty drawback claims. The court found the authorities acted arbitrarily by withholding export incentives after goods were exported with final assessment and foreign exchange realization certificate was provided. The authorities lacked jurisdiction to issue the notice nine months after court proceedings began, relying improperly on valuation provisions without evidence of irregularities. The petitioner was entitled to duty drawback as all export requirements were fulfilled. Authorities directed to adjudicate drawback claim within four weeks. Case-Laws Customs Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765265