https://www.taxtmi.com/caselaws?id=170452 The revision application filed by the Commissioner of Customs against the rejection of a drawback claim on re-exported goods was dismissed for lacking merit. The order-in-appeal allowing the drawback on re-export was upheld as the goods' identity was deemed established based on the Shipping Bill declaration, despite the failure to match contents with stickers. The Government agreed that the goods met the requirements of Section 74 of the Customs Act, 1962, leading to the affirmation of the order-in-appeal. en-us Thu, 18 Nov 2010 00:00:00 +0530 Thu, 28 May 2015 13:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170452 The revision application filed by the Commissioner of Customs against the rejection of a drawback claim on re-exported goods was dismissed for lacking merit. The order-in-appeal allowing the drawback on re-export was upheld as the goods' identity was deemed established based on the Shipping Bill declaration, despite the failure to match contents with stickers. The Government agreed that the goods met the requirements of Section 74 of the Customs Act, 1962, leading to the affirmation of the order-in-appeal. Case-Laws Customs Thu, 18 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170452