Duty Drawback Claim Denied for Re-Exported Parts Not Detailed at Import u/s 74 of Customs Act.

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....Revision application - Duty drawback claim under Section 74 of the Customs Act - re-export of goods - goods being usable parts/attachments of the main equipment which were never specifically and separately mentioned in detail at the time of claimed import any benefit of doubt cannot be extended..... - CGOVT....