https://www.taxtmi.com/caselaws?id=266444 The Tribunal allowed the appeal by M/s Cipla Ltd. against the refusal to register DEPB license and DEPB script. It held that the re-export complied with Section 74 of the Customs Act, supported by certificates from Customs authorities. The Tribunal considered Customs Circular No. 71/2002, emphasizing that re-export from the same Port was not mandatory for duty drawback cases. The refusal was deemed erroneous, and the Commissioner of Customs was directed to register both DEPB scrips based on earlier communication. The case underscores the significance of legal compliance, Customs certification, and the relevance of circulars in registration decisions for re-export cases. en-us Wed, 17 Jun 2015 00:00:00 +0530 Mon, 04 Jan 2016 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266444 The Tribunal allowed the appeal by M/s Cipla Ltd. against the refusal to register DEPB license and DEPB script. It held that the re-export complied with Section 74 of the Customs Act, supported by certificates from Customs authorities. The Tribunal considered Customs Circular No. 71/2002, emphasizing that re-export from the same Port was not mandatory for duty drawback cases. The refusal was deemed erroneous, and the Commissioner of Customs was directed to register both DEPB scrips based on earlier communication. The case underscores the significance of legal compliance, Customs certification, and the relevance of circulars in registration decisions for re-export cases. Case-Laws Customs Wed, 17 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266444