2010 (9) TMI 885

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.... case are that M/s. Kankish Exports filed a drawback claim of Rs. 2,15,371/- under Section 74 of the Customs Act, 1962 on 20-11-2003. The party claimed to have imported Readymade Garments and paid duty of Rs. 2,53,378/- which were re-exported. As per Section 74 of the Customs Act, 1962 when any goods capable of being easily identified which have been imported into India and upon which any duty has been paid on importation are entered for export and proper officer makes an order permitting clearance for exportation under Section 51 of the Customs Act, then a certain percentage of duty paid is repaid as Drawback if the goods are identified to the satisfaction of the Assistant Commissioner, as the goods were imported. In this case the identity....

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.... this revision application under Section 129DD of Customs Act, 1962 before Central Government on the following grounds : 3.1 The drawback claim of the party was sanctioned by the Assistant Commissioner (DBK) under Section 74 of the Customs Act, 1962 as the identity of the basis of examination report recorded on the reverse of S/B No. 002976, dated 17-9-2003, which was signed by the Shed Inspector and Superintendent but not by the Assistant Commissioner (Export). Against the said order, an appeal was filed by the Department on the ground that the condition of Section 74 of the Act ibid regarding establishment of identity of the exported goods to the satisfaction of Assistant Commissioner was not fulfilled and therefore the drawback w....

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....entity should be established before export which has not been done in this case. The identity should be deemed to have not been established. Therefore, the drawback sanctioned by the Assistant Commissioner (Drawback) under Section 74 of the Customs Act, 1962 is recoverable from the party. 4. A Show Cause Notice was issued to the respondent vide letter F.No. 380/14/DBK/09-RA, dated 16-4-09 under Section 129DD of Customs Act, 1962 to file their counter reply. In their reply, dated 21-12-09 the respondent reiterated the submission as made before the lower authorities. 5. Personal hearing scheduled in this case on 25-8-10 was attended by Shri Vinod, Manager of Company on behalf of the respondent who requested to uphold the impug....