https://www.taxtmi.com/caselaws?id=49114 The government reviewed a drawback claim filed by respondents under Section 76 of the Customs Act, 1962. The claim was initially allowed by the Collector (Appeals) based on established goods identity but was later rejected upon government review. The government emphasized the importance of declaring the market value of goods for drawback claims, finding the declared FOB value insufficient. Consequently, the Order-in-Appeal was set aside, and the Order-in-Original denying the drawback claim was reinstated due to non-compliance with Section 76. en-us Fri, 13 Dec 1991 00:00:00 +0530 Mon, 09 Aug 2010 16:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49114 The government reviewed a drawback claim filed by respondents under Section 76 of the Customs Act, 1962. The claim was initially allowed by the Collector (Appeals) based on established goods identity but was later rejected upon government review. The government emphasized the importance of declaring the market value of goods for drawback claims, finding the declared FOB value insufficient. Consequently, the Order-in-Appeal was set aside, and the Order-in-Original denying the drawback claim was reinstated due to non-compliance with Section 76. Case-Laws Customs Fri, 13 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49114