Claim/Payment of drawback export by sea or air
- Document type
- Other
- Dated
- Category
- Duty Drawback Scheme
Procedural Lapses
Procedural Lapses
For a procedural lapse, specially where the goods are covered by the principle
of substantial compliance, statutory right can not be raken away on account
non-observance of procedure. The principle of substantial compliance is accepted
in principle.