Identity and use verification required for re export under Customs Act; examination reports must be explicit and separate. Re export drawback claims must include a separate, self contained examination report on the shipping bill that explicitly addresses the identity of the goods and their use. Vague or cryptic phrases are unacceptable. Each re export case must be decided by the Assistant/Deputy Commissioner in a speaking, reasoned, appealable order to permit Commissioner review and ensure compliance with drawback rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Identity and use verification required for re export under Customs Act; examination reports must be explicit and separate.
Re export drawback claims must include a separate, self contained examination report on the shipping bill that explicitly addresses the identity of the goods and their use. Vague or cryptic phrases are unacceptable. Each re export case must be decided by the Assistant/Deputy Commissioner in a speaking, reasoned, appealable order to permit Commissioner review and ensure compliance with drawback rules.
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