#duty drawback

CESTAT Allahabad rules that confiscation and penalties under the Customs Act cannot stand without affording the accused the right to cross-examine witnesses and corroborating retracted statements. The tribunal sets aside orders imposing ₹61.9 lakh duty drawback recovery and penalties, reinforcing natural justice in adjudication proceedings.

CESTAT Mumbai ruled that mere activation of mobile phones prior to export constitutes 'configuration' rather than 'use', entitling exporters to duty drawback benefits. The decision clarifies export compliance under the Drawback Rules, impacting traders dealing with pre-export testing of electronic goods.

CESTAT Mumbai rules that recovery of duty drawback under Rule 16 of the 1995 Drawback Rules is barred after its repeal on 01.10.2017, unless a claim was pending on that date. The tribunal set aside a Rs. 7.73 crore demand, clarifying the limited saving effect of repealed provisions in customs law.

ITAT Bangalore rules that duty drawback income is taxable only upon actual receipt, not mere accrual at export. The tribunal also quashed penalties under Section 270A, holding no misreporting occurred where the assessee followed the cash accounting method. A key precedent for exporters on taxability of export incentives.

CESTAT Bangalore ruled that inadvertent clerical errors in shipping bill classification do not invalidate duty drawback claims under Section 149 of the Customs Act. The tribunal affirmed substantive justice over procedural non-compliance, allowing exporters to amend shipping bills post-export where inputs suffered duties and remittances were in foreign currency.