https://www.taxtmi.com/caselaws?id=286618 The case involved a dispute over the recovery of duty drawback under Section 74 of the Customs Act, 1962, concerning the re-export of imported brass padlocks. The recovery order was based on the lack of evidence proving that the goods had not been used before re-export. The Government found that the absence of evidence regarding the non-use of the goods raised doubts about the basis for the recovery order. Additionally, it was highlighted that recovery actions must follow proper jurisdictional procedures, emphasizing the importance of evidence and due process in such matters. Ultimately, the order-in-appeal was set aside, allowing the revision application. 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=286618 The case involved a dispute over the recovery of duty drawback under Section 74 of the Customs Act, 1962, concerning the re-export of imported brass padlocks. The recovery order was based on the lack of evidence proving that the goods had not been used before re-export. The Government found that the absence of evidence regarding the non-use of the goods raised doubts about the basis for the recovery order. Additionally, it was highlighted that recovery actions must follow proper jurisdictional procedures, emphasizing the importance of evidence and due process in such matters. Ultimately, the order-in-appeal was set aside, allowing the revision application. Case-Laws Customs Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286618