1991 (3) TMI 173 - CGOVT - Customs

Summary

The judgment involves a review proposal by the Government regarding a customs duty drawback claim for corrugated board cartons under Section 74 of the Customs Act, 1962. The Collector (Appeals) allowed the claim, but the Government ordered further examination by the Asstt. Collector to ensure all criteria under Section 74 are met before acting on the appeal decision. The issue of whether the goods qualify for drawback under Section 74 or Section 75 was not the focus of the lower authorities' decisions.