2026-VIL-801-CESTAT-MUM-CU
  1. Home
  2. 2026-VIL-801-CESTAT-MUM-CU

CUSTOMS CESTAT Cases

Customs - Recovery of duty drawback - Applicability of recovery provisions under Drawback Rules, 1995 after repeal – HELD - The recovery of duty drawback amount under Rule 16 and Rule 16A of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 is not maintainable after the enactment of the Customs and Central Excise Duties Drawback Rules, 2017 - The 1995 Drawback Rules ceased to operate with the commencement of the 2017 Drawback Rules, and the savings clause under Rule 20(2) of the 2017 Drawback Rules does not cover the proceedings under rule 16 or rule 16A of the 1995 Drawback Rules. The applicability of the General Clauses Act would require an examination of the language of the new enactment to see whether it expresses a different intention from the earlier Act. The 2017 Drawback Rules have expressed a different intention by not saving the recovery provisions under Rule 16 and Rule 16A of the 1995 Drawback Rules, and hence, the Department cannot resort to these rules for recovering the drawback amount from the appellant - The impugned order is set aside and the appeal is allowed - Confiscation of goods and imposition of penalty – HELD - The goods could not have been confiscated under Section 113 of the Customs Act as it applies to goods which are to be taken out of India and not to goods which have already been taken out of India. As the goods could not have been confiscated, the penalty under section 114 of the Customs Act could not have been imposed upon the appellant. The penalty under section 114AA of the Customs Act could not have been imposed upon the appellant as the appellant had not knowingly or intentionally made, signed or used any declaration, statement or document which is false or incorrect in the transaction of any business for the purposes of the Customs Act. The penalty imposed on the appellant and its partner under sections 114 and 114AA of the Customs Act is set aside.
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GSTAT Appeal filed wrongly...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?