https://www.taxtmi.com/caselaws?id=49147 The Collector (Appeals) upheld the respondents' claim for drawback under Section 74 of the Customs Act, 1962, based on evidence showing the re-exported goods matched the originally imported ones, despite a discrepancy in declaration. The decision was supported by correspondence with suppliers, import particulars, and examination reports, establishing the identity of the goods. The review proposal challenging the appellate authority's decision was dropped, as the Collector's conclusion was deemed valid, backed by substantial evidence, and not merely a difference of opinion. en-us Mon, 21 Jun 1993 00:00:00 +0530 Mon, 09 Aug 2010 18:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49147 The Collector (Appeals) upheld the respondents' claim for drawback under Section 74 of the Customs Act, 1962, based on evidence showing the re-exported goods matched the originally imported ones, despite a discrepancy in declaration. The decision was supported by correspondence with suppliers, import particulars, and examination reports, establishing the identity of the goods. The review proposal challenging the appellate authority's decision was dropped, as the Collector's conclusion was deemed valid, backed by substantial evidence, and not merely a difference of opinion. Case-Laws Customs Mon, 21 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49147