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2018 (10) TMI 577 - HC - CustomsDuty Drawback u/s 74 of the Customs Act, 1962 - the imported goods were sought to be exported - High Carbon Ferro Manganese Fines - claim of drawback was rejected by the Jurisdictional Assistant Commissioner on the ground that, the identity of the re-exported High Carbon Ferro Manganese Fines could not be established with the imported High Carbon Ferro Manganese Fines on the basis of the documents submitted at the time of the import and export. Held that:- According to the petitioner, the export document shows that, the Manganese content is 68% minimum. With respect, the same itself will indicate that, the quality was not that, as imported. Moreover, the test reports which were sought to be relied upon at the behest of the petitioner before the adjudicating authority were disbelieved. The reasons for disbelieving the same have been stated by the authorities. It cannot be said that the impugned order suffers from the vice of perversity - petition dismissed.
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