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2010 (11) TMI 823 - CGOVT - CustomsRevision application - drawback claim under Section 74 of Customs Act - Assistant Commissioner of Customs (Drawback) rejected claim - Government notes that the description of the goods as given in all the import tallies with the description given in export documents. The foreign remittance is also received as per B.R.C. - Held that:- Satisfaction is reached by inspection of the goods/packages, comparing the examination report or other connected documents relating to import formalities with examination of goods as reflected in the shipping bill against which drawback is claimed, there is a sufficient evidence on records as discussed above, to establish the identity of goods re-exported and correlate the re-exported goods with the imported goods. As such, identity of the goods gets established and applicants are eligible for drawback as claimed by them. Government set aside the impugned orders and diverts the original authority to sanction the said drawback if otherwise in order, revision application succeeds in terms of above.
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