2010 (9) TMI 281

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....akash Shah i/b P.D.S. Legal, for the Respondent. [Order]. - P.C. : Perused Petition. 2.Heard the Learned Counsel for the Petitioners and the Learned Counsel appearing for the Respondents. 3. This Petition filed under Article 226 of the Constitution of India is directed against the order dated 14th June 2006 passed by the Joint Secretary to the Government of India on the applicati....

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....nt and govern a separate scheme of drawback different in intendment, scope and applicability to the provisions of Sec. 74 and re-exported of imported goods (Drawback and Customs Duties) Customs and Central Excise Drawback Rules 1995 cannot be invoked to deny drawback u/s 74 for reasons of non-receipt or part-receipt of sale proceeds in view of absence of any such enabling stipulation u/s 74 itself....

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....rned Counsel appearing for the Respondents urged that the submission made by Mr. Ashokan is not correct. The said submission is contrary to the scheme of the Customs Act. He submits that there is a distinction between Section 74 and Section 75 of the Customs Act. He submits that Section 74 of the Customs Act comes into operation when articles are imported, and thereafter re-exported, such articles....