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2015 (9) TMI 1528 - CGOVT - CustomsDuty drawback - denial on the ground that the goods imported were “Lavender Flower” and the goods exported were “Cotton Neck Pillows”. In terms of Section 74 of the Customs Act, 1962 the goods imported should be identical to the goods exported - Held that: - the tariff heading under which each of these items has been classified changed from “Lavender Flower” under Customs Tariff Heading 0603 90 00 to “Cotton Neck Pillows” under Customs Tariff Heading 6217 90 90. In terms of Section 74 of the Customs Act, 1962 only those goods which are capable of being easily identifiable and which after being imported into India, are exported within two years of importation, are identified to the satisfaction of the Assistant/Deputy Commissioner of Customs as the goods which were imported earlier are entitled for drawback - In the instant case, the criterion is not satisfied at the time of exportation, because the goods exported are clearly not the same goods which were imported. In any case ignorance of law is no excuse not to follow something which is required to be done by the law in a particular manner. Revision application rejected - decided against applicant.
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