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2010 (2) TMI 835 - GOVERNMENT OF INDIARevision application - Duty drawback claim under Section 74 of the Customs Act - re-export of goods - adjudicating authority after examining all the documents held that re-export goods are not identifiable as the imported goods and finally rejected the impugned Drawback claim - Held that:- goods being usable parts/attachments of the main equipment which were never specifically and separately mentioned in detail at the time of claimed import any benefit of doubt cannot be extended. The relevant statute stipulates a mandatory condition of goods capable of being easily identifiable to the satisfaction of proper officer. This statutory condition remains as not fulfilled in this case. Any subsequent correspondence/fax message etc. cannot override the initial and main-statutory requirements which is that the specifications/detailed markings on the import Bill of Entry/Invoice should be exactly the same with those in shipping bills/export documents viz-a-viz actual (physical state of the) goods, It is not to be applied to those conditions/requirement which otherwise leads to specific consequences. The Customs authorities being creatures of Customs Act cannot ignore the statute thereof, revision application is thus rejected being devoid of merits.
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