https://www.taxtmi.com/caselaws?id=190448 The court upheld the rejection of a duty drawback claim by M/s. Rajlakshmi Cotton Mills Pvt. Ltd. under Section 74 of the Customs Act, 1962. The claim was denied as the goods exported, Cotton Neck Pillows filled with Lavender Flowers, were not identical to the imported Lavender Flowers as required by law. Despite the applicant's explanation of space-saving measures, the lack of identity between the goods led to the dismissal of the claim. The court emphasized the necessity of goods being identical for duty drawback claims, ultimately dismissing the revision application for lack of merit. en-us Thu, 24 Sep 2015 00:00:00 +0530 Thu, 16 Feb 2017 07:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190448 The court upheld the rejection of a duty drawback claim by M/s. Rajlakshmi Cotton Mills Pvt. Ltd. under Section 74 of the Customs Act, 1962. The claim was denied as the goods exported, Cotton Neck Pillows filled with Lavender Flowers, were not identical to the imported Lavender Flowers as required by law. Despite the applicant's explanation of space-saving measures, the lack of identity between the goods led to the dismissal of the claim. The court emphasized the necessity of goods being identical for duty drawback claims, ultimately dismissing the revision application for lack of merit. Case-Laws Customs Thu, 24 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190448