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TMI Blog2010 (9) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... fiable whereas Section 75 comes into operation when imported materials are used in the manufacture of goods which are exported - applicability to the provisions of Sec. 74 and re-exported of imported goods cannot be invoked to deny drawback u/s 74 for reasons of non-receipt or part-receipt of sale proceeds - Petition is dismissed - 1778 of 2007 - - - Dated:- 1-9-2010 - V.C. Daga and R.M. Savant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvations reproduced herein below : "From the language used in Rule 2(a) of the Drawback Rules, it is clear that it relates to Sec. 75 ibid. In the instant case, the goods were imported and subsequently, re-exported under Section 74 ibid. As such, these goods are governed by the provisions and the rules framed under Section 74 ibid only. Provisions of Sec. 75 of Customs Act and Customs and Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not justified in setting aside the order holding that the provisions of Section 75 of the Customs Act or Rule 16(a) of the Customs and Excise Act could not have been invoked to deny draw back under Section 74 for want of receipt or part receipt of sale proceeds in view of the absence of any such enabling stipulation under Section 74 itself or rule framed thereunder. He thus submits that the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the order of the Tribunal is in consonance with the law laid down by the Delhi High Court. 6. Having heard and examined the issue, we concur with the submissions made by Mr. Shah. We also concur with the view taken by the Delhi High Court in case of ABC India Ltd. (supra). 7.In the above view of the matter, the Petition is dismissed. Rule is discharged with no order as to costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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