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2009 (7) TMI 348 - AT - CustomsWhether conversion of free shipping bill to drawback shipping bill was to be allowed - The machine was imported and cleared on payment of appropriate duty of customs under a bill of entry dated 30-10-02. The bill of entry expressly revealed the importer’s intention to return the goods to the supplier (M/s Kodak Australasia). – subsequently machine presented for export, examination report on shiping bill established identity of goods – conversion of shiping bills denied as market value of exported goods, as per section 76 of Custom Act, 1962, not ascertained as on date of export - Even if amendment of the shipping bill is allowed under Section 149 of the Act on the strength of the available documents, the claim for drawback cannot be examined under Section 74 of the Act on account of the mischief of Section 76. - In a case where the market price of the goods as on the date of export is not capable of being ascertained, it is not possible for the competent authority to take up the claim for drawback inasmuch as no drawback can be allowed in respect of any goods the market price of which is less than the drawback which is due thereon. - I hold that any conversion of free shipping bill to drawback shipping bill in this case will be repugnant to the provisions of Section 76(1) of the Customs Act and consequently the benefit of drawback under Section 74 cannot be granted to the respondent – revenue’s appeal is allowed
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