1991 (8) TMI 115 - CGOVT - Customs

Summary

The applicants imported a defective machine, re-exported it for repair, and filed a drawback claim under Section 74 of the Customs Act, 1962, which was rejected. The claim was rejected because the goods were found irreparable, their value was nothing, and the export did not fulfill the conditions under Sections 74 and 76 of the Customs Act. The revision application was rejected.