Drawback at All industry rate of value of exported goods was allowable

Messrs Mahalaxmi Rubtech Ltd. Vs Union of India (Gujarat High Court) Conclusion: Since in the present case, the amendment of shipping bills by converting them into Drawback shipping bills was possible on the basis of the documentary evidence which was in existence at the time the goods were cleared for export and the benefit of Drawback at All industry rate of 1.5% of value of the exported goods was also possible to be allowed, the impugned circular to the extent of para 3(a) was ultra vires Articles 14 and 19(1)(g) of the Constitution of India as also ultra vires Section 149 of the Customs Ac...