https://www.taxtmi.com/caselaws?id=780919 A drawback claim arising from re-export of imported goods was rejected because the exporter did not satisfy Rule 4(a) and also filed the claim beyond the period prescribed under Rule 5(1) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. The Tribunal noted that the statutory scheme allowed only a limited extension up to twelve months, and a claim filed after that limit could not be further condoned. The refusal to convert the free shipping bill into a drawback shipping bill, and to grant drawback relief, was therefore upheld. en-us Mon, 03 Nov 2025 00:00:00 +0530 Sat, 08 Nov 2025 08:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780919 A drawback claim arising from re-export of imported goods was rejected because the exporter did not satisfy Rule 4(a) and also filed the claim beyond the period prescribed under Rule 5(1) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. The Tribunal noted that the statutory scheme allowed only a limited extension up to twelve months, and a claim filed after that limit could not be further condoned. The refusal to convert the free shipping bill into a drawback shipping bill, and to grant drawback relief, was therefore upheld. Case-Laws Customs Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780919