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2011 (3) TMI 1421 - CGOVT - CustomsRevision Application - goods re-exported under claim of duty Drawback under Section 74 of Customs Act, 1962 on the reason that these were found defective after clearance – Held that:- Once, it is proved that, the market price of any goods is less than the amount of Drawback dues, the Drawback may be rejected in terms of Section 76. Applicant had declared the value of goods as no commercial value, market price of goods found to be less than Drawback claimed, and hence the Appeal was rightly rejected by the Appellate Authority, Revision Application is rejected being devoid of any merit
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