https://www.taxtmi.com/highlights?id=93983 CESTAT held that the appellant's appeal is dismissed for failure to comply with statutory preconditions for duty drawback. The Tribunal found non-fulfilment of Rule 4(a) and, critically, Rule 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995; the latter breach is fatal and precludes grant of drawback. While conversion of a free shipping bill to a drawback shipping bill may be directed where only Rule 4(a) is contravened, no relief is available here and there is no statutory mechanism to condone non-compliance after the twelve-month period. Consequently, the claim for drawback is refused and the appeal stands dismissed. en-us Sat, 08 Nov 2025 08:30:03 +0530 Sat, 08 Nov 2025 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93983 CESTAT held that the appellant's appeal is dismissed for failure to comply with statutory preconditions for duty drawback. The Tribunal found non-fulfilment of Rule 4(a) and, critically, Rule 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995; the latter breach is fatal and precludes grant of drawback. While conversion of a free shipping bill to a drawback shipping bill may be directed where only Rule 4(a) is contravened, no relief is available here and there is no statutory mechanism to condone non-compliance after the twelve-month period. Consequently, the claim for drawback is refused and the appeal stands dismissed. Highlights Customs Sat, 08 Nov 2025 08:30:03 +0530 https://www.taxtmi.com/highlights?id=93983