DEPB re-credit for re-exported rejected goods cannot be denied when Customs permitted re-export and documents established identity.

Re-credit of DEPB licences could not be refused merely because express permission from the Commissioner of Customs was not separately obtained for re-export of rejected imported goods, where the Customs authorities had in fact permitted re-export and the relevant import and export documents were on record. The availability of the shipping bill, import invoice, packing list, bill of entry particulars and the original DEPB licences was sufficient to establish the link between the imported and re-exported goods. An absence of a specific endorsement on identity could not, by itself, defeat re-credit when the department accepted the re-export without objection.

---

---

Issues: Whether re-credit of DEPB licences could be denied on the ground that permission for re-export of rejected imported goods was not taken from the Commissioner of Customs and that the identity of the re-exported goods was not established.

Analysis: The appellant had written to the Customs authorities seeking permission to re-export the imported goods and for issuance of re-credit certificates under Circular No. 75/2000 dated 11.09.2000. The record showed that re-export was permitted by the proper Customs officer and the shipping bill, import invoice, packing list, bill of entry particulars and DEPB licences used for the original clearance were all available at the time of re-export examination. The absence of an express endorsement that the identity of the goods was established could not, by itself, justify rejection when the relevant import and export documents were on record and the department had permitted the re-export without objection.

Conclusion: Re-credit could not be denied on either ground, and the appellant was entitled to re-credit of the DEPB licences.

---