https://www.taxtmi.com/caselaws?id=286617 The court upheld the Order-in-Appeal in a case concerning the admissibility of drawback under Section 74 of the Customs Act for re-exported goods. The dispute centered on the correct calculation of the period of use of goods, determining the percentage of drawback admissible to the exporter. The court clarified that the period of use should be measured between the date of clearance for home consumption and the date of placing goods under customs control for export. By adhering to these principles and relevant dates, the court found the 60% duty drawback admissible to the respondent, emphasizing the importance of accurate calculation for fair outcomes. 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=286617 The court upheld the Order-in-Appeal in a case concerning the admissibility of drawback under Section 74 of the Customs Act for re-exported goods. The dispute centered on the correct calculation of the period of use of goods, determining the percentage of drawback admissible to the exporter. The court clarified that the period of use should be measured between the date of clearance for home consumption and the date of placing goods under customs control for export. By adhering to these principles and relevant dates, the court found the 60% duty drawback admissible to the respondent, emphasizing the importance of accurate calculation for fair outcomes. Case-Laws Customs Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286617