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2010 (9) TMI 885 - CGOVT - CustomsRevision application - drawback claim – Held that:- export-respondent cannot deprived of the substantial monetary benefit for some lapse on the part of Custom Officer. Since, Assistant Commissioner (Drawback) has satisfied himself on the basis of relevant document about the identity of re-export goods in terms of Section 74 of Customs Act, 1962, so the drawback claim was rightly allowed by the lower authorities under Section 74, revision application is rejected
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