Customs drawback on re-export requires proof of identity and market value; claim rejected for failure to meet statutory conditions.

Drawback under Section 74 of the Customs Act, 1962 is available only where the statutory conditions for re-export are satisfied, including proof of identity of the exported goods with the imported goods and satisfaction as to market value. Goods exported for repair under a white shipping bill did not meet those requirements because the required identification was not established to the satisfaction of the proper officer and the market value condition was not fulfilled. As the goods were found irreparable, their value could not support the claimed drawback. The drawback claim was therefore inadmissible, and rejection of the revision application was upheld.

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Issues: Whether drawback under Section 74 of the Customs Act, 1962 was admissible when the exported goods were re-exported for repair, had not been re-imported, and the identity and market value requirements were not satisfactorily established.

Analysis: Drawback on re-export is available only when the statutory conditions are met, including proof of identity of the exported goods with the imported goods and satisfaction regarding their market value. The goods in question were exported under a white shipping bill for repair under Notification No. 204/76 dated 2-8-1976, but the requisite identification was not established to the satisfaction of the proper officer and the market value condition was not fulfilled. As the goods were found irreparable, their value could not support the claimed drawback.

Conclusion: The drawback claim was not admissible and the rejection of the revision application was upheld.

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