Customs and Central Excise Duties Drawback Rules, 2017 › Customs and Central Excise Duties Drawback Rules, 2017

Rule 20. Repeal and saving

Customs and Central Excise Duties Drawback Rules, 2017

Official text

Rule 20. Repeal and saving. —

(1) From the commencement of these rules, the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 shall cease to operate.

(2) Notwithstanding such cesser of operation -

(a) every application made by a manufacturer or an exporter for the determination or revision of the amount or rate of drawback in respect of goods exported before the commencement of these rules but not disposed of before such commencement shall be disposed of in accordance with the provisions of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 as if these rules had not been made;

(b) any claim made by an exporter or his authorised agent for the payment of drawback in respect of goods exported before the commencement of these rules but not disposed of before such commencement shall be disposed of in accordance with the provisions of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 as if these rules had not been made;

(c) every amount or rate of drawback determined under the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 and in force immediately before the commencement of these rules shall cease to operate in respect of goods exported on or after commencement of these rules.

Judgments on Rule 20

  • Haji S International vs Commissioner Of Customs-Air Cargo… — CESTAT, 30 Apr 2026. Where the repealing 2017 Drawback Rules contain a specific saving provision in rule 20(2), section 159A of the Customs Act does not apply, and recovery of drawback under rule 16 or 16A of the repealed 1995 Rules cannot…
  • M/S Narula Tools International vs Commissioner, Commissionerate Of… — Punjab-Haryana High Court, 18 Oct 2019. A show cause notice issued after 1.10.2017 invoking Rule 16 of the repealed Drawback Rules, 1995 to recover drawback or reassess the value of goods already exported is unsustainable, both for want of saving under Rule…
  • Century Knitters (India) Ltd. And… vs Union Of India And Others — Punjab-Haryana High Court, 18 Oct 2019. A show cause notice issued after 01.10.2017 invoking Rule 16 of the repealed Drawback Rules, 1995 is not sustainable in view of Rule 20(2) of the Drawback Rules, 2017, the 1995 Rules contain no mechanism for raising…
  • Zee Knits And Weaves Private Limited And… vs Union Of India And Ors — Punjab-Haryana High Court, 18 Oct 2019. A demand of duty drawback under Rule 16 of the Drawback Rules, 1995 pursuant to a show cause notice issued more than five years after export/assessment or after 01.10.2017 (when the 1995 Rules stood repealed) is not…
  • M/S Famina Knit Fabs vs Union Of India And Others — Punjab-Haryana High Court, 20 Sep 2019. A demand of duty drawback as erroneously or excessively availed is bad in law where the rule invoked (Rule 16, Drawback Rules, 1995) prescribes no machinery or procedure for determining and demanding such drawback, and…