Delhi HC restores drawback recovery order in export case
In short
The Delhi High Court restored a customs drawback recovery order in an export case. It said money sitting in a bank account is not enough to prove export proceeds.
The ruling matters because it supports customs checks on exporters’ benefit claims and clarifies how those checks can work alongside RBI-related rules.
What the reporting says
The Delhi High Court restored a customs drawback recovery order after holding that money in a bank account is not proof of export proceeds. The ruling affects exporters facing drawback recovery and customs scrutiny over export realisation.
Why it matters
The Delhi High Court restored a drawback recovery order and held that bank credit by itself is not proof of export proceeds. The decision matters for exporters and customs authorities because it affects drawback recovery and export-benefit verification.