https://www.taxtmi.com/caselaws?id=286619 The revision application filed by the Commissioner of Customs was rejected by the court due to being time-barred as it was filed beyond the prescribed period. Additionally, the court found that the lack of evidence to establish prior use of re-exported goods led to the rejection of the application on its merits as well. The judgment underscores the significance of timely filing of revision applications and the requirement for substantial evidence to support customs duty drawback claims, emphasizing the importance of accurate declarations and proper documentation for successful claims. en-us Mon, 06 Aug 2018 00:00:00 +0530 Fri, 06 Mar 2020 10:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286619 The revision application filed by the Commissioner of Customs was rejected by the court due to being time-barred as it was filed beyond the prescribed period. Additionally, the court found that the lack of evidence to establish prior use of re-exported goods led to the rejection of the application on its merits as well. The judgment underscores the significance of timely filing of revision applications and the requirement for substantial evidence to support customs duty drawback claims, emphasizing the importance of accurate declarations and proper documentation for successful claims. Case-Laws Customs Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286619