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2010 (2) TMI 922 - CGOVT - CustomsRevision application - goods were exported under free shipping bills and later converted into drawback shipping bills under Section 74 of Customs Act, 1962 - Asstt. Commissioner of Customs (DBK) passed an order rejecting their claims on merits as the goods were not identified at the time of export to the satisfaction of Asstt. Commissioner of Customs as required under Section 74(iii) (a) of the Customs Act, 1962 - Drawback claim was denied because the examination report was not signed by Asstt. Commissioner - Held that:- in the case of M/s. Suksha International [1989 (1) TMI 316 - SUPREME COURT], when there is no evidence against actual imports/exports as none of the available document stand objected as being incorrect or false then the department should act in way so as facilitate the verification of substantive requirement rather than totally denying the available incentive scheme and the substantial benefits to the importer/exporter otherwise the very purpose of the same will stand defeated which would not be just and proper for natural justice, order-in-appeal upheld, Revision application is thus rejected being devoid of merits
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