1991 (2) TMI 154 - CGOVT - Customs

Summary

The Revision Application by M/s. York Exports (Pvt.) Ltd. was rejected as their hosiery goods did not meet the criteria for drawback claim under sub-serial No. 2706 of the Drawback Schedule due to not being made of 100% wool. The goods contained around 85% wool and 15% polyamide, exceeding the tolerance limit. The rejection was upheld as the party did not approach the department with clean hands and failed to satisfy necessary conditions for the drawback claim.