https://www.taxtmi.com/caselaws?id=92234 The Tribunal allowed the appeal, setting aside the Customs' duty calculation based on the declared value of imported goods for demonstration purposes. The appellant, seeking re-export under Section 74 of the Act, was granted a duty drawback exceeding 98% of the duty payable, as the goods were not utilized post-importation. The Tribunal emphasized the conditions for re-export and entitlement to duty drawback, requiring proof of goods' identity at export, non-usage, and considering interest on duty payable. en-us Fri, 10 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 12:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92234 The Tribunal allowed the appeal, setting aside the Customs' duty calculation based on the declared value of imported goods for demonstration purposes. The appellant, seeking re-export under Section 74 of the Act, was granted a duty drawback exceeding 98% of the duty payable, as the goods were not utilized post-importation. The Tribunal emphasized the conditions for re-export and entitlement to duty drawback, requiring proof of goods' identity at export, non-usage, and considering interest on duty payable. Case-Laws Customs Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92234