https://www.taxtmi.com/caselaws?id=183880 The Commissioner allowed the appeal, directing the repayment of duty as drawback due to the double payment on the drums. The Commissioner found that the appellant successfully established the identity of the re-exported goods with those imported through import-export documentation and confirmation from suppliers. The absence of marks and numbers on the re-exported goods was overcome by other evidence, leading to the conclusion that duty repayment was warranted. The Commissioner emphasized the importance of import documents and circumstances in establishing identity, setting aside the Lower Authority's decision. en-us Mon, 28 Feb 1994 00:00:00 +0530 Thu, 23 Jun 2016 18:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183880 The Commissioner allowed the appeal, directing the repayment of duty as drawback due to the double payment on the drums. The Commissioner found that the appellant successfully established the identity of the re-exported goods with those imported through import-export documentation and confirmation from suppliers. The absence of marks and numbers on the re-exported goods was overcome by other evidence, leading to the conclusion that duty repayment was warranted. The Commissioner emphasized the importance of import documents and circumstances in establishing identity, setting aside the Lower Authority's decision. Case-Laws Customs Mon, 28 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183880