https://www.taxtmi.com/caselaws?id=43499 The High Court upheld the trial Judge's decision in a case involving a claim for refund of drawback under Section 74 of the Customs Act, 1962. The Court affirmed the Appellate Authority and Central Government's ruling that defective goods were entitled to drawback based on their original value. The Court rejected the appellant's challenge to the valuation of re-exported goods, emphasizing that the valuation issue was not raised earlier in the process. The appeal was dismissed, and no costs were awarded, with the judgment being final. en-us Wed, 02 Sep 1992 00:00:00 +0530 Fri, 18 Jun 2010 13:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43499 The High Court upheld the trial Judge's decision in a case involving a claim for refund of drawback under Section 74 of the Customs Act, 1962. The Court affirmed the Appellate Authority and Central Government's ruling that defective goods were entitled to drawback based on their original value. The Court rejected the appellant's challenge to the valuation of re-exported goods, emphasizing that the valuation issue was not raised earlier in the process. The appeal was dismissed, and no costs were awarded, with the judgment being final. Case-Laws Customs Wed, 02 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43499