Custom duty demand for alleged non-repatriation of export proceeds: Kerala HC Grants Opportunity

Frontline Exports Pvt Ltd Vs Deputy Commissioner (Kerala High Court) Custom duty demand for alleged non-repatriation of export proceeds: Kerala HC Grants Opportunity Frontline Exports Pvt Ltd, a seafood export company, faced allegations of non-repatriation of export proceeds. The Kerala High Court recently addressed this issue in a significant judgment. The petitioner, Frontline Exports Pvt Ltd, claimed duty drawback under Section 75 of the Customs Act, 1962, for exporting marine products. However, they were served with an order demanding Rs. 87,58,913 for alleged non-repatriation of export pr...