Adjustment of duty drawback against pre-deposit under Section 129E of Customs not permissible

Colour Cottex Pvt Ltd Vs Commissioner of Customs (Exports) (Delhi High Court) Delhi High Court  find merit in Revenues contentions that the relief directing adjustment of duty drawback against the petitioner’s obligation to make a pre-deposit under Section 129E of the Customs Act is not permissible. The nature of a claim for duty drawback is materially different from the nature of the deposit required to avail a right of the appeal as provided under the Customs Act. 10. Having stated the above, this Court is of the view that the petitioner’s grievance may be allayed if directions are issu...