https://www.taxtmi.com/caselaws?id=48610 Drawback recovery was treated as permissible where export proceeds were not realised, because the drawback scheme under the Customs Act and Central Excise Act was construed as a composite scheme covering both customs and excise components. The inserted proviso to Section 75 created the substantive liability to forfeit drawback on non-realisation of export proceeds, and the later Rule 16A provided valid recovery machinery for that liability. The recovery provision was applied in aid of the earlier statutory liability, so recovery could be enforced for earlier exports as well. The scheme was read to prevent loss of revenue where export proceeds were not received. en-us Wed, 20 Mar 2002 00:00:00 +0530 Thu, 05 Aug 2010 13:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48610 Drawback recovery was treated as permissible where export proceeds were not realised, because the drawback scheme under the Customs Act and Central Excise Act was construed as a composite scheme covering both customs and excise components. The inserted proviso to Section 75 created the substantive liability to forfeit drawback on non-realisation of export proceeds, and the later Rule 16A provided valid recovery machinery for that liability. The recovery provision was applied in aid of the earlier statutory liability, so recovery could be enforced for earlier exports as well. The scheme was read to prevent loss of revenue where export proceeds were not received. Case-Laws Customs Wed, 20 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48610