https://www.taxtmi.com/caselaws?id=49189 Under the Customs Act and Drawback Rules, fixation of drawback rates rests with the Central Government, and the proviso to Rule 3(1) permits reduction only as part of that notified fixation. Field customs officers cannot further vary or deduct from an already notified drawback rate unless the rule expressly authorises that power, because such a deduction would amount to impermissible sub-delegation. The officer's powers under Sections 5 and 6 do not enlarge this competence. The duty-free input element therefore could not be separately reduced from the drawback claimed, and the revisional applications succeeded. en-us Thu, 19 Sep 1996 00:00:00 +0530 Thu, 12 Aug 2010 13:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49189 Under the Customs Act and Drawback Rules, fixation of drawback rates rests with the Central Government, and the proviso to Rule 3(1) permits reduction only as part of that notified fixation. Field customs officers cannot further vary or deduct from an already notified drawback rate unless the rule expressly authorises that power, because such a deduction would amount to impermissible sub-delegation. The officer's powers under Sections 5 and 6 do not enlarge this competence. The duty-free input element therefore could not be separately reduced from the drawback claimed, and the revisional applications succeeded. Case-Laws Customs Thu, 19 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49189