2025 (11) TMI 1649

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....shchay Dutt, Advocate For the Department : Shri N.M. Goyal, Authorised Representative ORDER P.V. SUBBA RAO : M/s S.M. Logistics [the appellant] filed this appeal to assail the order-in-original dated 28.05.2019 [Impugned Order] passed by the Commissioner of Customs (Airport & General), New Delhi wherein he held that the appellant had violated Regulations 10(d), 10(e), 10(f) and 10(i) o....

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....rocess is called carting). 3. After the introduction of the GST, the rate of drawback on readymade garments was reduced from 9.80% to 2.50% with effect from 1.10.2017. The exporters were entitled to compensation in the form of refund of GST in addition to the 2.5% drawback. It is said that the process of claiming refund of GST is more complex than the process of getting the drawback which is an....

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....ms area (carted). Thereafter, the shipping bill is processed through the Customs EDI system, the assessment and examination are completed and at the end, the proper officer gives a Let Export Order (LEO) for the goods. Once the LEO is given, the appellant will be entitled to the drawback. According to the Revenue, while the shipping bills were filed by the appellant prior to 01.10.2017, the goods ....