Drawback payable on market value of goods
Case BriefsTribunals/Commissions/Regulatory Bodies

“If the transaction value (FOB value) is so high, that the drawback due on the goods exceeds the market value of the goods, then, as per section 76(1)(b) of the Customs Act, 1962, no drawback shall be allowed.”

Calcutta High Court
Case BriefsHigh Courts

“…with globalization and with all modern technology we find drastic change in socio economic conditions and Indian values being eroded with adoption of the western culture and western tradition.”

Case BriefsHigh Courts

Punjab and Haryana High Court: Expressing that when the children, who the parents have reared with untold sorrows and miseries, throw them