https://www.taxtmi.com/caselaws?id=773175 Gujarat HC held that duty drawback on re-export of imported capital goods under Section 74 of Customs Act, 1962 is allowable only on Basic Customs Duty paid, not on total customs duties including CVD, SAD, and Education Cesses. Court interpreted "any duty" in Section 74 as referring only to duties under Customs Act, 1962, excluding duties under Customs Tariff Act, 1975. Authorities directed to recompute drawback considering only basic customs duty and apply Notification 23/2008 for determining applicable rates. Petition allowed by remand. en-us Thu, 17 Apr 2025 00:00:00 +0530 Wed, 18 Jun 2025 11:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773175 Gujarat HC held that duty drawback on re-export of imported capital goods under Section 74 of Customs Act, 1962 is allowable only on Basic Customs Duty paid, not on total customs duties including CVD, SAD, and Education Cesses. Court interpreted "any duty" in Section 74 as referring only to duties under Customs Act, 1962, excluding duties under Customs Tariff Act, 1975. Authorities directed to recompute drawback considering only basic customs duty and apply Notification 23/2008 for determining applicable rates. Petition allowed by remand. Case-Laws Customs Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773175