Claim of Ineligible DBK— u/s 74 of Customs Act, 1962

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....4 of Customs Act, 1962 1. It has come to notice at Mumbai Customs that new parts/spares were imported and utilized in repair of medical equipments and power equipments and the defective spares were re-exported u/s-74 of the Customs Act, 1962 claiming drawback which is ineligible, because to be eligible for drawback u/s-74 of the Customs Act, 1962 the goods imported and re-exported should be one a....