AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
1991 (3) TMI 173
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed by Collector of Customs (Appeals), Madras. The Collector (Appeals) in the impugned order had allowed respondents claim of drawback under Section 74 of Customs Act, 1962 in respect of corrugated board cartons of specification T-6B which were earlier imported under DEEC scheme and on which duty was paid subsequently as the export obligation could not be fulfilled. 2. A show cause notice having....
X X X X Extracts X X X X
X X X X Extracts X X X X
....a fresh and new ground being raised for the first time. Thus according to them the Department had accepted the fact that the claim for drawback was under Section 74. The Asstt. Collector rejected the drawback claim only on the ground that the identity of the goods imported could not be established vis-a-vis the identity of the exported goods. The Collector (Appeals) allowed the appeal of the respo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssue before any of the lower authorities. Therefore, upholding party's plea that essential criterion of revisionary jurisdiction is that it corrects and revises the proceedings in a cause already instituted and does not create that cause (particularly in suo moto proceedings like the instant one) the following order is passed. 5. Neither Asstt. Collector nor Collector (Appeals) seem to have sat....