Section 14 Customs Act: Duty Drawback Not Applicable to Exported Carpet Rolls Outside Indian Territory.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Duty drawback - carpet rolls - provisions of Section 14 of Customs Act, 1962 (issuance of SCN) are not applicable to goods which have already left the shore of Indian Territory and the export of which has already taken place - AT....