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Issues: Whether the Customs Authority at Mumbai Port was required to issue the export shipment certificate for goods re-exported from JNPT, where the goods had been examined, cleared for export, and permitted to be moved from Mumbai Port to JNPT under customs escort.
Analysis: The relevant customs circular clarified that drawback under Section 74 of the Customs Act, 1962 is admissible on merits and does not depend on re-export from the same port through which the goods were originally imported. The procedure under the re-export drawback rules also did not impose a requirement that the re-export must take place from the port of import. As the papers were filed with the Mumbai Customs authorities, the goods were examined there, and the Let Export Order was issued there, the Mumbai Port authorities remained responsible for issuing the shipment certificate notwithstanding that the physical re-export occurred from JNPT.
Conclusion: The request for issuance of the shipment certificate could not be refused on the ground that re-export took place from a different port, and the Revenue's appeal failed.
Ratio Decidendi: For drawback on re-export under Section 74 of the Customs Act, 1962, the re-export need not be from the same port as the original import port, if the statutory conditions are otherwise satisfied.
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