TMI Blog2018 (8) TMI 1939X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and not the date on which the goods are permitted for export by the proper officer of customs i.e. let export order date. 2. The revision application has been filed mainly on the ground that even though the drawback was admissible to the applicant in terms of Section 74(b) of the Customs Act, 1962 and Rule 5(i) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, yet the drawback payable to applicant is Nil in terms of Notification No. 23/2008-Cus., dated 1-3-2008 because the re-exported goods had been used for a period of more than 18 months. 3. Hearing in this case was held on 18-5-2018 and it was availed by Mr. Dastagir Sayyad, Consultant, on behalf of the respondent who opposed the department s Revision A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the goods are placed under customs control for export. So the date of out of charge for the imported goods and the date of handing over of the goods to customs for export are relevant for measuring the period of the use of goods for determining the percentage of drawback admissible to the exporter. 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. Consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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