2018 (1) TMI 1457

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....of the applicant the said permission was further extended upto 60 days from the date of import by DGCA. But when applicant failed to re-export the aircraft within a stipulated period of 60 days, the department initiated the proceedings against the applicant under the provisions of Customs Act, 1962 and the aircraft was seized. The Commissioner of Customs, Kolkata, allowed provisional release of the aircraft on payment of Customs duty and bank guarantee for 30% of the value of aircraft towards fine and penalty. The said aircraft was re-exported under the provision of Section 74 of the Customs Act, 1962 from ICD, Tughlaqabad, Delhi. The Commissioner of Customs, Kolkata, vide his, OIO No. KOL/CUS/AIRPORT/ADMN/20/2013, dated 18-11-2013 ordered ....

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....nd reiterated the grounds of revision application already pleaded in their revision application. 4. On examination of the revision application, the Commissioner (Appeals)'s order and pertinent legal provisions, it is observed by the Government that for getting drawback of duty under Section 74 of Customs Act, 1962 the following ingredients are to be satisfied :- (i)      The imported goods should be capable of being easily identified (ii)    Duty of Customs should be paid on importation and the imported goods should be exported within 2 years from the date of payment of duty on imported goods and (iii)   The re-exported goods should be identified with the i....