2009 (2) TMI 125

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....he brief facts of the case are that on behalf of M/s. Torrent Pharmaceuticals Ltd. (hereinafter referred to as the respondents), M/s. Linkers Shipping Agency, vide their letter dated 7-2-2007, requested for Shipping Certificate against the Shipping Bill No. 5438382 dated 11-10-2006 for re-export of the rejected material. The undisputed position on record is that the Shipping Bill and the related documents were registered at Frere Basin, Mumbai Port; that the cargo was examined at Frere Basin and the Let Export Order was given at Frere Basin on 20-10-2006. However, due to the non-availability of the vessel at Mumbai Port, the cargo was escorted to JNPT under the supervision of the Preventive Officer, after obtaining the consent and written p....

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....re imported. The issue is examined. Drawback on re-export of goods (which were imported earlier) is eligible in terms of Section 74 of the Customs Act and re-export of imported goods (Drawback of Customs Duties) Rules, 1995 outline procedure to be followed for availing drawback. Customs notifications have also been issued u/s 74 of the Customs Act specifying the percentage of duty drawback which is available in respect of such re-exported goods. Neither Section 74 nor relevant Rule or Customs Notification require that for the purpose of availing drawback u/s 74 of Customs Act, the goods should be re-exported back to the same supplier or that such re-export should only take place from the port through which the goods were imported earlier....