2018 (9) TMI 672

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....P Joshi, Consultant for appellants Shri MK Mall, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew The issue in these appeals against order-in-original no. 10/2010-11 dated 19^th May 2010 of Commissioner of Customs (Export), Nhava Sheva pertains to the eligibility for drawback on goods that were exported as 'brass sanitary fittings' valued at Rs. 76,75,321/- vide the shi....

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....cription, it was incumbent upon the assessing authorities to have this description amended to that which was appropriate to the report of examination before allowing the export. Furthermore, it is admitted that the samples that were drawn at the time of allowing of the export did not appear to have been subjected to any test, or ascertainment, by the adjudicating authority before issue of the show....