2018 (8) TMI 1939

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....plication Number 380/03/DBK//2014-RA, dated 27-1-2014 has been filed by the Commissioner of Customs, Kolkata (Port) (hereinafter referred to as the applicant) against the Commissioner (Appeals)'s Order No. 242/Cus/(DBK)/Kol (P)/2013, dated 1-11-2013 whereby the appeal of the respondent against Order-in-Original dated 19-11-2012, passed by Assistant Commissioner of Customs, Drawback Department (Por....

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....drawback was admissible to the applicant in terms of Section 74(b) of the Customs Act, 1962 and Rule 5(i) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, yet the drawback payable to applicant is Nil in terms of Notification No. 23/2008-Cus., dated 1-3-2008 because the re-exported goods had been used for a period of more than 18 months. 3. Hearing in this case w....

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....ted goods had been used for more than 18 months after importation of the goods. However, on meticulous examination of the Order-in-Original and the revision application it is noticed that the use of the goods has been wrongly calculated from the date of payment of customs duty which was made on 8-10-2010 and not from the date of the order for clearance of goods which was given on 26-10-2010 as per....