https://www.taxtmi.com/caselaws?id=112141 Customs duty refund on goods that were never released into the importer's control was treated as outside the drawback framework under Section 74 of the Customs Act, 1962. Where imported goods were found on examination to have been wrongly supplied, the importer relinquished title and Customs itself sent the goods back, the matter was not treated as a re-export by the importer attracting the statutory drawback mechanism. On that basis, Section 74 was held inapplicable and the refund claim was maintainable, with consequential relief following. en-us Thu, 17 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 17:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112141 Customs duty refund on goods that were never released into the importer's control was treated as outside the drawback framework under Section 74 of the Customs Act, 1962. Where imported goods were found on examination to have been wrongly supplied, the importer relinquished title and Customs itself sent the goods back, the matter was not treated as a re-export by the importer attracting the statutory drawback mechanism. On that basis, Section 74 was held inapplicable and the refund claim was maintainable, with consequential relief following. Case-Laws Customs Thu, 17 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112141