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2010 (2) TMI 934 - CGOVT - CustomsDrawback claim - revision application - applicant’s claim for drawback was denied – appellant submitted that observations of the Commissioner (Appeals) is erroneous and not supported by any legal authority, as the goods have been allowed to be reexported by the proper officer under claim of duty Drawback under Section 74 only and hence, the applicant is entitled for the Drawback claim even if the Assistant Commissioner has not signed on the Shipping Bill - Held that:- identify of re-exported goods stands established with the goods imported vide relevant Bill of Entry as per examination report of Superintendent (Shed). The applicant cannot be penalized for failure of Superintendent (shed) to put up his report to AC for approval. As such, the condition of Section 74(1)(a) of Customs Act, 1962 has to be treated as fulfilled, and drawback claim is admissible to the applicant, orders are set aside and case is remanded back to the adjudicating authority to sanction the drawback claim if otherwise in order, revision application is thus disposed off
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