2025 (3) TMI 317

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.....R. Swaminathan And Honourable Mr. Justice M. Jothiraman For the Appellants : Mr.R.Nandakumar For the Respondent : Mr.N.Sudalai Muthu JUDGMENT Heard both sides. 2.The writ petitioner is an exporter of goods known as "absorbent gauze roll". The export was made on 26.09.2017. The goods were valued at Rs. 12,72,827/- and the writ petitioner paid a sum of Rs. 2,54,449/- towards Integrat....

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....required in terms of above Notes and Conditions and provisions of the Drawback Rules are made electronically in the ED! System. When composite drawback rate was claimed (by declaring suffix A or C with Drawback serial number), exporter was required to tick DBK002 and DBK003 declarations in the shipping bills. In fact, for period 1.7.2017 to 26.7.2017, a manual declaration was also required to be g....

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....Court in the decision reported in 2019 (7) TMI 472 (M/s.Amit Cotton Industries Through Partner, Veljibhai Virjibhai Ranipa Vs Principal Commissioner of Customs) had categorically held that the aforesaid circular cannot prevail over Rule 96. The Hon'ble Division Bench observed that the circular will not save the situation for the Department. This decision was followed by the Madras High Court i....