https://www.taxtmi.com/caselaws?id=48612 The Revision Application challenged the Commissioner of Customs' decision on drawback for re-exported machinery under Section 74(2) of the Customs Act. The appellant's claim for a higher drawback percentage was denied as the machinery was deemed to have been used post-importation, based on unpacking, installation, and operation for a period before replacement. The Government upheld the Commissioner's decision, emphasizing that even a short operational period constituted usage, thus rejecting the appeal and affirming the broad interpretation of "used after importation" for drawback eligibility under Section 74(2). en-us Wed, 27 Mar 2002 00:00:00 +0530 Thu, 05 Aug 2010 13:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48612 The Revision Application challenged the Commissioner of Customs' decision on drawback for re-exported machinery under Section 74(2) of the Customs Act. The appellant's claim for a higher drawback percentage was denied as the machinery was deemed to have been used post-importation, based on unpacking, installation, and operation for a period before replacement. The Government upheld the Commissioner's decision, emphasizing that even a short operational period constituted usage, thus rejecting the appeal and affirming the broad interpretation of "used after importation" for drawback eligibility under Section 74(2). Case-Laws Customs Wed, 27 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48612