https://www.taxtmi.com/caselaws?id=166038 The Tribunal rejected the appeal for duty drawback under Sec. 129 of the Customs Act, 1962, amounting to Rs. 72,715.62. The appellants failed to prove that there was no working demonstration of the imported equipment, as evidenced by documents and a brief working demonstration in Bombay. The Tribunal upheld the Department's decision based on Notification No. 19-Customs, emphasizing the actual use of the equipment and the timeline for eligibility, denying the full drawback amount claimed by the appellants. en-us Thu, 06 Jan 1983 00:00:00 +0530 Sat, 23 Aug 2014 12:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166038 The Tribunal rejected the appeal for duty drawback under Sec. 129 of the Customs Act, 1962, amounting to Rs. 72,715.62. The appellants failed to prove that there was no working demonstration of the imported equipment, as evidenced by documents and a brief working demonstration in Bombay. The Tribunal upheld the Department's decision based on Notification No. 19-Customs, emphasizing the actual use of the equipment and the timeline for eligibility, denying the full drawback amount claimed by the appellants. Case-Laws Customs Thu, 06 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166038