Case Law Details
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 issued to the respondent to forthwith release the duty drawback in respect of the five Shipping Bills (out of nine shipping bills that were uploaded by the petitioner on 28.07.2015). The petitioner would, thereafter, be at liberty to utilise the funds received for complying with its obligation to make a pre-deposit to maintain an appeal before the CESTAT.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
The petitioner has filed the present petition, inter alia, praying as under:-
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