https://www.taxtmi.com/caselaws?id=176600 Re-credit of DEPB licences could not be refused merely because express permission from the Commissioner of Customs was not separately obtained for re-export of rejected imported goods, where the Customs authorities had in fact permitted re-export and the relevant import and export documents were on record. The availability of the shipping bill, import invoice, packing list, bill of entry particulars and the original DEPB licences was sufficient to establish the link between the imported and re-exported goods. An absence of a specific endorsement on identity could not, by itself, defeat re-credit when the department accepted the re-export without objection. en-us Mon, 02 Mar 2015 00:00:00 +0530 Tue, 05 Jan 2016 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176600 Re-credit of DEPB licences could not be refused merely because express permission from the Commissioner of Customs was not separately obtained for re-export of rejected imported goods, where the Customs authorities had in fact permitted re-export and the relevant import and export documents were on record. The availability of the shipping bill, import invoice, packing list, bill of entry particulars and the original DEPB licences was sufficient to establish the link between the imported and re-exported goods. An absence of a specific endorsement on identity could not, by itself, defeat re-credit when the department accepted the re-export without objection. Case-Laws Customs Mon, 02 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176600