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Case Law Details

Case Name : Arihant Overseas Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50021 of 2023 (SM)
Date of Judgement/Order : 25/05/2023
Related Assessment Year :
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Arihant Overseas Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that demanding the duty drawback unsustained as payment for goods exported is duly supported by BRC and re-certified after verification by the Bank. Further, revenue has not brought on record any evidence relating to diversion of go

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