Modison Limited have received an Order dated November 17, 2025, from Assistant Commissioner of Customs Export, ACC, Mumbai Customs Zone-III via speed post on November 21, 2025. An order bearing No. AC/USC/812/2025-26/DBK (XOS)/ACC(X) has been received from the Assistant Commissioner of Customs, Export Shed, ACC, Mumbai.
The Assistant Commissioner has passed the following order: i. A demand for ineligible drawback amounting to INR 223,697/- concerning the Shipping Bills has been confirmed. The recovery of this amount, along with applicable interest, is ordered under Sections 75 and 75A (2) of the Customs Act, 1962, in conjunction with Rule 18 of the Drawback Rules, 2017. ii.
Additionally, a penalty of INR 150,000/- has been imposed on the Company under Section 117 of the Customs Act, 1962. The Authority has identified several violations/contraventions: Firstly, the exporter availed an ineligible drawback by incorrectly claiming an amount of INR 223,697/- in respect of Shipping Bills, which was deemed ineligible under the provisions of Section 75 and 75A(2) of the Customs Act, 1962, in conjunction with Rule 18 of the Drawback Rules, 2017. Secondly, the claim for ineligible drawback indicates non-compliance with the prescribed conditions and procedural requirements outlined in the Customs, Central Excise Duties & Service Tax Drawback Rules, 2017.
Lastly, due to the aforementioned contraventions, a penalty of INR 150,000/- has been imposed on the exporter under Section 117 of the Customs Act, 1962, for violating statutory provisions. [All the Shipping Bills are listed in the Order.] The Company does not envisage any relevant impact on its financials, operations, or other activities as a result of the identified violations and penalties.
