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TMI Blog2011 (3) TMI 1436X X X X Extracts X X X X X X X X Extracts X X X X ..... E. & C. Circular 75/2000-Cus., dated 11-9-2000 stipulates that in such cases the DEPB credit will be admissible to the export subject, to fulfilment of laid down conditions. As such there is no case for grant of duty drawback as no cash duty was paid and for debit of DEPB, on importation of goods, he will get credit in DEPB scrip only, order passed by Commissioner (Appeals) is perfectly legal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Shipping Bill No. 001071, dated 21-11-2006 for Self Adhesive film of various sizes, which were earlier imported by them vide Ex-Bond Bill of Entry No. 07/06-07, dated 28-4-2006. The imported goods were subsequently found not suitable for the consumption and required to be returned/re-exported to the supplier. DEPB Shipping Bill for re-export of 3700 sq. mtr. Of self adhesive tape was filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Revision Application under Section 129DD of Customs Act, 1962 before Central Government on the following grounds : 4.1 While issuing the order-in-original, Dy. Commissioner has not taken into consideration the provisions of Notification No. 75/2000, dated 11-9-2000 and Rule 5 of Re-export of Imported Goods (Drawback of Customs Duties) Rules, which allows the re-export of goods, even though t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into use. The ratio, as claimed, cannot be applied. In any case, it is not a case of drawback covered under Section 74 at all. 5. Personal hearing was scheduled in this case on 21-10-2010 and 6-12-2010. Shri M.D. Narwade, Superintendent of Central Excise attended hearing on 6-12-2010 on behalf of the Respondent department. Nobody appeared for hearing on behalf of the applicant. 6. Government h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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