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2012 (10) TMI 272 - CGOVT - CustomsDrawback claim – re-export - Held that:- Applicant imported Injection Mould EPAS 14 way (9622) with associated accessories at concessional rate of duty under EPCG Scheme, which was re-exported - applicant as importer cleared the goods at concessional rate of duty under EPCG Scheme on execution of Bond, imposing upon themselves the obligation to pay duty along with interest in case they failed to fulfil condition of the Notification. The applicant after importation found their goods defective and paid the differential duty along with interest before re-export of the goods - as the applicant paid the whole duty along with interest, they are eligible for drawback under Section 74 of the Customs Act, 1962
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