Drawback is recoverable if remittances linked to exported good not realised

B. A. International Vs Commissioner of Customs (CESTAT Delhi) The Customs Excise and Service Tax Appellate Tribunal, Delhi decided appeals challenging an order that directed recovery of customs duty drawback with interest and imposed penalties under the Customs Act, 1962. The Tribunal first examined the penalties imposed under Section 114 and held that such penalties can be sustained only where export goods are confiscated or held liable to confiscation under Section 113. As the impugned order neither confiscated the export goods nor recorded a finding that they were liable to confiscation, th...