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TMI Blog2012 (10) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... des. Shri R.Alwan, ld. Advocate appearing for the appellants states that the impugned goods were imported by a registered dealer under the DFRC scheme and the same were purchased by the appellants and exported against a pending export order. He states that, under a wrong advice, the impugned goods were exported under ARE-1 procedure under a free shipping bill. Later, the appellants realized that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling proper drawback shipping bill. Ld. Advocate states that the Commissioner should not have gone into the question of identification which would arise only after the conversion of the shipping bill is allowed and it would be for the jurisdictional Asst. Commissioner to deal with the eligibility to drawback and establish identification of the export goods with the imported goods. He, further, sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods would not arise. In reply, ld. Advocate states that there is a Board circular under which for export of goods imported under DFRC scheme, duty credit certificate is required to be allowed, though he is not readily able to produce the copy of the Board s circular. 4. After hearing both sides, I find that the proviso to Rule 4 of the Re-Export of Imported Goods (Drawback of Customs Dutie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls from which it can be concluded that the impugned goods were identical. In the absence of such an establishment of the identity, it is difficult to see how drawback can be sanctioned in such a case. It is also seen that the impugned goods were taken straight away from the dealer for export and they were not at all manufactured and hence there was no question of claiming of excise duty rebate und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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