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1991 (1) TMI 168
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..... The applicant had claimed drawback under Section 74 of Customs Act, 1962 in respect of poly bags, paper inserts and adhesive stickers which were cleared on payment of duty under B/E Cash No. ACC 4115 dated 27-5-1988 Ref. No. 4145 dated 5-5-1988. These goods were subsequently exported by air under shipping bill No. 036917 dated 3-6-1988 as packing material for cotton made ups. The Assistant Colle....
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....g on 11-1-1991. In the oral as well as written submission, he reiterated the arguments advanced in the Revision Application. Shri Seth also contended that goods were imported and cleared under B/E Cash No. 4115 dated 27-5-1988 and the identity of the goods is clearly established in the examination report at the time of export and accordingly they are eligible for drawback under Section 74 of Custo....