https://www.taxtmi.com/caselaws?id=92235 The appellant imported goods provisionally assessed for duty with a re-export condition. Failure to re-export led to a duty payment demand. Dispute arose over the declared value and purpose of importation for demonstration. An application for re-export under Section 74 claimed a drawback exceeding 98% of duty due to non-usage. Despite a late prayer for re-export, the Tribunal allowed consideration, emphasizing the right to claim at any stage. The appellant succeeded in proving goods' identity at export and non-usage, resulting in setting aside the previous order and entitlement to the drawback. 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=92235 The appellant imported goods provisionally assessed for duty with a re-export condition. Failure to re-export led to a duty payment demand. Dispute arose over the declared value and purpose of importation for demonstration. An application for re-export under Section 74 claimed a drawback exceeding 98% of duty due to non-usage. Despite a late prayer for re-export, the Tribunal allowed consideration, emphasizing the right to claim at any stage. The appellant succeeded in proving goods' identity at export and non-usage, resulting in setting aside the previous order and entitlement to the drawback. Case-Laws Customs Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92235