2025 (11) TMI 1732

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....chnical) For the Appellant : Shri Nishchay Dutt, Advocate For the Department : Shri N.M. Goyal, Authorised Representative ORDER P.V. SUBBA RAO M/s S.G. Logistics [the appellant] filed this appeal to assail the order-in-original dated 08.05.2019 [Impugned Order] passed by the Commissioner of Customs (Airport & General), New Delhi wherein he held that the appellant had violated Regula....

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....brought into the customs area (the process 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 ....

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....goods must be brought into the customs 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 appel....