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2015 (3) TMI 1070 - AT - CustomsDenial of re-credit of DEPB Licences - appellant did not apply for re-export of rejected goods to Commissioner Customs as per CBEC Circular No. 75/2000 dt 11/9/2000 and secondly due to the fact that the identify of the re-exported goods was not specifically certified to be established by the Customs Officers - Held that:- Once a permission has been granted by the DC, Mundra it can not be said that appellant should have applied to the Commissioner for necessary permission. If DC was not the proper officer to allow re-export then he could have put up the file to Commissioner Customs for appropriate orders - The DEPB import licences used for the original clearance are also made available. All there documents were made available to the Revenue at the time of re-export of the goods. After seeing all these documents examination order written is “Examination carried out under Supervision of AC (DE) of Superintendent (DE) in the person of CHA REP”. Non mention of a specific noting that ‘identity established’ can not be made as the grounds that identify of the goods was not established. Rather non-mentioning of any comment on identity of goods established has to be inferred in favor of the appellant in view of the clear intention/request as made in their letter dt 17/5/2012 and it has to be held that identity of the goods was established. - Decided in favour of assessee.
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