https://www.taxtmi.com/caselaws?id=33968 Drawback on re-export under Section 74 of the Customs Act, 1962 is available on merits and does not require re-export from the same port through which the goods were originally imported. The customs procedure under the re-export drawback rules also did not impose any same-port condition. Where the documents were filed with Mumbai Customs, the goods were examined there, and the Let Export Order was issued there, the Mumbai Port authorities remained responsible for issuing the shipment certificate even though the physical re-export took place from JNPT. The request for issuance of the certificate could not be refused merely because the goods left from a different port. en-us Thu, 05 Feb 2009 00:00:00 +0530 Tue, 30 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33968 Drawback on re-export under Section 74 of the Customs Act, 1962 is available on merits and does not require re-export from the same port through which the goods were originally imported. The customs procedure under the re-export drawback rules also did not impose any same-port condition. Where the documents were filed with Mumbai Customs, the goods were examined there, and the Let Export Order was issued there, the Mumbai Port authorities remained responsible for issuing the shipment certificate even though the physical re-export took place from JNPT. The request for issuance of the certificate could not be refused merely because the goods left from a different port. Case-Laws Customs Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33968