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2010 (5) TMI 628 - CGOVT - CustomsRevision application - Goods were exported under claim for drawback under Section 75 of the Customs Act - exporter was exporting for the first time they were not conversant with the drawback formalities and so made some procedural mistake regarding declaration of sub-serial no. of drawback schedule, which resulted in delay in fixation of correct rate of drawback for the subject goods - Held that:- there is no entry applicable to declared and exported item “fishing nets” in the relevant Drawback Schedule and any afterthough/changed and subsequent claim cannot be legally permitted now. As such by virtue of note 10 of notification No. 49/96-Cus. (N.T.), the claim is not eligible under All Industry Drawback Rate, Revision Application thus rejected being devoid of merits.
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