https://www.taxtmi.com/caselaws?id=42950 Drawback under the Customs Act and the Drawback Rules is a class-based composite relief fixed on average trade conditions, not an automatic refund of the exact customs duty paid by an individual importer-manufacturer. Rule 3 contemplates a composite rate for classes of goods, and the prescribed rate was treated as valid because it reflected prevailing conditions, including domestic availability of DMT. Rule 6 did not support individual post-export relief on the facts, and Rule 7 could apply only where its conditions were met, which they were not. The claim for full drawback of customs duty on DMT was therefore rejected and the refusal to grant further relief was upheld. en-us Mon, 11 Feb 1991 00:00:00 +0530 Sat, 19 Jul 2014 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42950 Drawback under the Customs Act and the Drawback Rules is a class-based composite relief fixed on average trade conditions, not an automatic refund of the exact customs duty paid by an individual importer-manufacturer. Rule 3 contemplates a composite rate for classes of goods, and the prescribed rate was treated as valid because it reflected prevailing conditions, including domestic availability of DMT. Rule 6 did not support individual post-export relief on the facts, and Rule 7 could apply only where its conditions were met, which they were not. The claim for full drawback of customs duty on DMT was therefore rejected and the refusal to grant further relief was upheld. Case-Laws Customs Mon, 11 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42950