Informative

Wrongful Mentioning of Duty Drawback Scheme, instead of AA Scheme: Kerala HC directs Company to Drawback Amount & Obtain Receipt from Customs Dept.

Update / Judgement Date

24 Oct 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & CustomOther Legal Matters

The Kerala High Court directed customs authorities to allow a company to rectify the wrongful mention of the Duty Drawback Scheme instead of the Advance Authorization (AA) Scheme. The court emphasized that procedural mistakes should not prevent companies from availing legitimate benefits under the correct scheme.

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Wrongful Mentioning of Duty Drawback Scheme, instead of AA Scheme: Kerala HC directs Company to Drawback Amount & Obtain Receipt from Customs Dept.

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