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2009 (2) TMI 330 - HC - CustomsDrawback – re-export - Petitioner seeks Writ of Certiorarified Mandamus to quash the impugned order and direct the 1st Respondent and other officers to refund a sum of Rs. 23,53,275.96 in terms of Sec. 74 of Customs Act on the 5 consignments of confectionery re-exported by the Petitioner. – Identity of goods - Mere permitting to export will not lead to grant of drawback amount and it is admissible only subject to the fulfillment of all conditions under Sec. 74 of the Act, to the satisfaction and compliance of laws of the Government. - Respondents stating that in respect of 5 shipping bills, the examination report reveals that the identity of the goods has not been established with reference to the import Bill of Entry and the goods have no market value based on the condition of the goods. – Appellant claimed that Assistant Commissioner had not recorded any finding regarding identity of goods against which no appeal was preferred by department - Based on the materials on record, Appellant Authority have taken consistent view that the identity of the goods in respect of 5 consignments were not established and the same does not suffer from any illegal infirmity warranting interference. - Based on the materials on record, Respondents 1 and 2 have taken consistent view that the identity of the goods in respect of 5 consignments were not established and the same does not suffer from any illegal infirmity warranting interference.
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