TMI Blog2012 (11) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... nts to pass a speaking order. - held that:- That relief cannot be granted unless and until the petitioner complies with the direction issued in the letter dated 4.10.2005 as the respondents cannot pass a speaking order without relevant records that have to be produced by the petitioner. No mandamus as sought for can be issued in this writ petition except giving liberty to the petitioner to subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ete mixers, concrete pumping pumps and concrete mixing batching plants falling under Tariff Item 84743110 and 84138190. Petitioner company also imports various components for manufacture of the goods which includes concrete pumps of various types. One such set of imported goods got re-exported for want of use and demand. The re-export of imported goods was made under Re-export of Imported Goods (D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the relevant portion is extracted hererunder:- "Please refer to your letter on the above subject. In this regard, as per Rule 4(a)(i) of Re-export of Imported goods (Drawback of Customs Duties) Rules, 1995, the export was to be made under a claim for Drawback under Section 74 of the Customs Act, 1962 and as per Rule 5(2)(a) of Re-export of Imported goods (Drawback of Customs Duties) Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xported and since you have not followed the procedure prescribed under Section 74 of the Customs Act, 1962 read with Re-export of Imported goods (Drawback of Customs Duties) Rules, 1955, your claim for Drawback under Section 74 cannot be processed further. 3. The above letter was challenged by way of certiorarified mandamus and thereafter the writ petition was amended for the relief of mandamu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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