https://www.taxtmi.com/caselaws?id=463601 A deficiency memo issued against drawback claims was treated as unsustainable where the exports were completed, the goods had already been assessed and permitted for export, and no misdeclaration or under-valuation was recorded. The memo could not be used to reopen an assessment already accepted at the time of export, and the drawback claim was described as requiring processing under the scheme with interest for delayed payment. The impugned memo was quashed and consequential relief for release of drawback with interest followed. en-us Mon, 12 Jun 2017 00:00:00 +0530 Mon, 08 Sep 2025 18:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463601 A deficiency memo issued against drawback claims was treated as unsustainable where the exports were completed, the goods had already been assessed and permitted for export, and no misdeclaration or under-valuation was recorded. The memo could not be used to reopen an assessment already accepted at the time of export, and the drawback claim was described as requiring processing under the scheme with interest for delayed payment. The impugned memo was quashed and consequential relief for release of drawback with interest followed. Case-Laws Customs Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463601