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2013 (11) TMI 498 - CGOVT - CustomsRejection of drawback claim - Import of old and used machinery and equipments/accessories spare parts on re-export basis - Contravention of provisions of Notification No. 23/2008-Cus., dated 1-3-2008 - Time frame of re export of goods - re-exported the imported goods after a period of 18 months - Held that:- applicant re-exported the goods after 19 to 23 months and filed claim of drawback under Section 74 - At the time of export only one notification was in existence i.e. 23/2008-Cus, dated 1-3-2008 which in force. The drawback of duty on said re-exported goods can be sanctioned in accordance with the Notification No. 23/2008-Cus. which was applicable on the date of re-export - As per Notification 23/2008-Cus. goods cleared for re-export after 18 months of their import into India attract nil rate of drawback and as such no drawback can be allowed. Applicability of Chapter 1A of Foreign Trade Policy (F.T.P.) 2004-2009 - Held that:- drawback is a export promotion scheme, which specifically governed under Sections 74 and 75 of the Customs Act, 1962 and rules/notifications issued thereunder. As such, legal framework of FTP cannot be automatically made applicable to provisions of the Customs Act, 1962. Moreover the said legal framework of FTP Policy para 1.4 Chapter 1A, refers to notifications or public notices issued by DGFT - Therefore, there is no infirmity in order in appeal - Decided against assessee.
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