https://www.taxtmi.com/caselaws?id=797281 Excess drawback arising from incorrect self-assessment and misclassification of exported goods must first be determined through reassessment under the Customs Act or, where applicable, the provisional-assessment mechanism. Section 75A(2) permits recovery only after the excess amount has been crystallised through the prescribed assessment process. Direct recovery proceedings under Section 75A(2), without reassessment or determination of liability under the relevant assessment provisions, are therefore impermissible and unsustainable. en-us Wed, 12 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797281 Excess drawback arising from incorrect self-assessment and misclassification of exported goods must first be determined through reassessment under the Customs Act or, where applicable, the provisional-assessment mechanism. Section 75A(2) permits recovery only after the excess amount has been crystallised through the prescribed assessment process. Direct recovery proceedings under Section 75A(2), without reassessment or determination of liability under the relevant assessment provisions, are therefore impermissible and unsustainable. Case-Laws Customs Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797281