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2011 (2) TMI 670 - CGOVT - CustomsDrawback claim - identity of the goods re-exported - The examination Report at the time of export of goods states that exported goods were Erythromycin Base USP/BP as per invoice and marks w.r.t. Bill of entry No. 2261/18-10-02 and establishment of identity is subjected to outcome of Test Report - Government observes that mere tallying the marks and nos. in export and import documents does not mean that the identity of actual contents of package is established - The Test Report has given the description of goods as “Ammonium Chloride” - So the goods exported vide Shipping Bill No. 6617 dated 23-6-2003 did not tally with the goods imported vide impugned Bill of Entry - As such, Government observes that the identity of the goods re-exported is not established as the same goods which were imported goods vide said Bill of Entry - Therefore, the Drawback claim was rightly rejected by the lower authorities.
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