https://www.taxtmi.com/caselaws?id=49116 Drawback claims must be assessed under Section 16 of the Customs Act, 1962 and Rule 5(2) of the Drawback Rules, with the relevant date being the presentation of the shipping bill, subject to the deemed presentation rule where the shipping bill precedes entry outward of the vessel. Treating the export date as decisive by reference to Section 2(18) of the Customs Act, 1962 is incorrect because it does not apply the controlling drawback test. Where the factual record is incomplete, the exporter's claim requires reconsideration on the proper statutory basis. en-us Tue, 28 Apr 1992 00:00:00 +0530 Mon, 09 Aug 2010 16:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49116 Drawback claims must be assessed under Section 16 of the Customs Act, 1962 and Rule 5(2) of the Drawback Rules, with the relevant date being the presentation of the shipping bill, subject to the deemed presentation rule where the shipping bill precedes entry outward of the vessel. Treating the export date as decisive by reference to Section 2(18) of the Customs Act, 1962 is incorrect because it does not apply the controlling drawback test. Where the factual record is incomplete, the exporter's claim requires reconsideration on the proper statutory basis. Case-Laws Customs Tue, 28 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49116