CESTAT Quashes Drawback Recovery as Repealed 1995 Rules Could Not Be Revived Through Section 159A

Haji’s International Vs Commissioner of Customs (Export) (CESTAT Mumbai) Rule 16 Recovery Invalid Because 2017 Drawback Rules Did Not Save Old Recovery Proceedings; Duty Drawback Demand Set Aside Because Rule 20(2) Saved Only Pending Claims; Drawback Already Granted at All Industry Rate Cannot Be Denied Over Alleged Fake Procurement Invoices; CESTAT Holds Confiscation Impossible Because Exported Goods Were Already Out of India. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, allowed appeals filed against an order dated 15.11.2023 passed by the Commissioner of Custom...