2010 (2) TMI 356

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....te, for the Respondent. [Order per : D.V. Shylendra Kumar, J.]. - Sri K.N. Mohan, learned junior standing counsel appearing for the appellant-Commissioner of Customs, has placed before us written submissions, on behalf of the appellant along with Board Circulars No. 24/2001-Cus., No. 19/2005-Cus. and No. 31 /2000-Cus. and extract of Section 74 to Section 76 of the Customs Act, 1962 (52 of 1962). ....

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....s to whether a duty drawback can be allowed even in a situation where the imported raw material has not suffered any customs duty at all, at the time of import. 4. The further question is as to whether an exporter can claim duty drawback at its maximum permitted level even when in the hands of a class of importers, the customs duty paid is found to be at a lesser rate and not the full rate of dut....

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.... Government on this issue, if that is not a taboo for the concerned officer in the Finance Ministry and at any rate, we expect the Commissioner to provide us the statutory provisions in the Act, the relevant Rules and all Board Circulars governing them, compiled in one paper book. Learned Central Government standing counsel, to ensure that the sets of the same are placed before the Court and simul....