Madras High Court Dismisses Writ Petitions Challenging Notification No.23/2008-Customs as Ultra Vires Section 74(2) of Customs Act, 1962 — Challenge Becomes Academic as Consignments Exported Beyond Statutory Period. The petitioner's claim for duty drawback was rejected as the goods were placed under customs control for re-export only after 32-34 months, exceeding the two-year limit under Section 74(1)(iii)(b) of the Customs Act, 1962.
25 Mar 2025The writ petitions sought a declaration that Notification No.23/2008-Customs dated 01.03.2008 was ultra vires Section 74(2) of the Customs Act, 1962, ...
