Supreme Court · 2009 INSC 326 · Decided 5 March 2009
M/S. Alex Enterprises & ANR. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 326 · [2009] 4 S.C.R. 925
- Case number
- CIVIL APPEAL No. 947/2004
- Decided
- 5 March 2009
- Bench
- ARIJIT PASAYAT, A.K. GANGULY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
• .;.· Customs Act, 1962/Customs and Duty Drawback Rules, 1995 - s. 75 rr 16 and 16 A - Recovery of Drawback with c penalty- Export of goods under the claim of Duty Drawback - Auction of the goods by port authorities, as the same not cleared by consignee - No realization of export - Exporter admitted to have obtained Duty Drawback fraudulently-Arrest of exporter- Notice by Customs .. Authorities seeking recovery of Drawback amount with penalty D - Demand confirmed - Appeal before Tribunal - Tribunal directing the exporter to pre-deposit the Duty Drawback by a particular
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