2006 (11) TMI 35

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....ellant imported  moulds for manufacture and cleared for home consumption vide B/E No. 000818, dated 2-4-1998. After clearance and use they found that the moulds were defective hence re-exported it as the supplier agreed to replace the same. Accordingly, the goods were re-exported vide shipping bill No. 104917, dated. 20-4-1998 and subsequent to export they filed the refund claim which was rej....

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....back customs officer examines the goods in details whether those are the same goods which were imported against the same Bill of Entry and whether the market value of the goods at the time of re-export was not less than the drawback claimed. Since the goods were re-exported under white shipping bill without any claim of drawback so these vital requirements of drawback was not ascertained before th....

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....o dispute that the earlier imported goods were re-exported. As such, it is a case of only wrong filing of shipping bill. He submits that when the entire relevant information required for the purpose of drawback was available, the authorities below should not have rejected, the claim on the technical ground of wrong filing of the format of the shipping bill. 4.I agree with the above contention o....