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2018 (10) TMI 577
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....guli, Adv. Ms. Sanjukta Gupta, Adv. ...For the Respondents The Court: The petitioner assails an order, passed by the revisional authority dated February 5, 2018. Learned Advocate for the petitioner submits that, the impugned order is perverse. He refers to the pleadings at paragraphs 34 to 38 of the writ petition and submits that, the grounds on which, the impugned order stands vitiated are ....
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....ection 74 of the Customs Act, 1962. The claim was rejected by the Jurisdictional Assistant Commissioner on the ground that, the identity of the re-exported High Carbon Ferro Manganese Fines could not be established with the imported High Carbon Ferro Manganese Fines on the basis of the documents submitted at the time of the import and export. The petitioner preferred an appeal therefrom. The Commi....
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.... (iii) The exported goods should be identified with the imported goods to the satisfaction of the Assistant/Deputy Commissioner of Customs. He returned the finding that, the first two conditions stood satisfied. However, the third condition was not satisfied. According to him, all three conditions were required to be satisfied for the petitioner to be entitled to the duty drawback claim. The....