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2018 (8) TMI 1939 - CGOVT - CustomsDuty Drawback - applicability of time limitation - relevant date under the provision of Section 74 of the Customs Act, 1962 - rejection of claim on the ground that the goods were used by the respondent for more than 18 months from the date of payment of duty of customs on importation of the goods - HELD THAT:- The admissibility of drawback in this case is not in dispute under Section 74 of the Customs Act, 1962 in respect of re-exported goods and the department’s case in the revision application is only that drawback is not payable as the re-exported goods had been used for more than 18 months after importation of the goods. However, on meticulous examination of the Order-in-Original and the revision application it is noticed that the use of the goods has been wrongly calculated from the date of payment of customs duty which was made on 8-10-2010 and not from the date of the order for clearance of goods which was given on 26-10-2010 as per the Bill of Entry itself. Thus the imported goods came under the control of respondent on 26-10-2010 only and thereafter these goods were re-exported on 10-4-2010 for which the Shipping Bill was filed on 3-4-2012 and goods were handed over to Customs authorities on 7-4-2012 - When these two dates are considered in this case, no doubt is left that the imported goods cleared to the respondent on 26-10-2010 were handed over to customs before 18 months for re-export purpose. Thus the re-exported goods remained in use of the respondent for more than 15 months but for lesser than 18 months and thereby drawback of duty at 60% is found admissible to respondent under Notification No. 23/2008-Cus., dated 1-3-2008. Revision dismissed - decided against Revenue.
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