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2015 (10) TMI 1719 - AT - CustomsDenial of registration of DEPB licence and DEPB script - re-export has not been taken place from the same Port - Held that:- re-export have been done as required under the provisions of Section 74 of the Customs Act. I also find that all the facts have also been recorded in both certificates dated 21.4.2009 and 3.6.2009 issued by the Assistant Commissioner of Customs addressed to the Joint DGFT. Further, in view of the Circular No. 71/2002-Cus which gave specific direction to the Customs authorities not to insist for re-export from the same Port in case of duty drawback. Accordingly, I hold that the said Circular is binding on the Revenue authorities, and the learned Commissioner is in error in refusing to allow registration of the DEPB scrip issued - Decided in favour of appellant.
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