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2014 (12) TMI 24 - CESTAT MUMBAIDenial of drawback claim - out of 25 shipping bills, in case of 13 shipping bills Let Export Order have been issued beyond the period of 36 months from the clearance for home consumption of the impugned goods - Held that:- As per the Notification 33/1994 the relevant date is when the goods entered for export and the Notification under Section 74 shows that when the goods are placed under Customs control for export. Therefore, I have examined that whether the date of LET is the relevant date to determine as the date for goods entered for export or the date when the goods put under control of Customs for export is to be taken as date for consideration in the matter. In the light of this, as the exporter filed shipping bill and the goods were placed before the customs authorities for examination - when the goods entered in the Customs area for export the said date is to be termed as date for consideration under Section 74 of the Customs Act, 1962. With these terms as all the shipping bills and the goods have been brought in the Customs area within 36 months from the date of clearance of the home consumption the appellants are entitled for draw back claim. Accordingly, impugned order is set aside - Decided in favour of assessee.
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