TMI Blog2012 (10) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... long with interest, they are eligible for drawback under Section 74 of the Customs Act, 1962 - - - 67/2011-Cus - Dated:- 1-4-2011 - Shri D.P. Singh, J. REPRESENTED BY : Shri A.K.J. Nambiar, Advocate, for the Assessee. None, for the Revenue. [Order]. This Revision Application is filed by M/s. FCI OEN Connectors Ltd., Electrogiri, Mulanthuruthy, Cochin - 682009, against the Order-in-Appeal No. 284/2008, dated 21-10-2008 passed by Commissioner of Customs (Appeal), Custom House, Cochin with respect of Order-in-Original No. 535/30/07-DBK Cus., dated 17-9-2007 passed by Assistant Commissioner of Customs (DBK), Custom House, Cochin-9. 2. Brief facts of the case are that M/s. FCI OEN Connectors Pvt. Ltd., filed Shipping Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to deny Drawback claim filed by the Applicant, on complying with the necessary pre-condition for claiming Drawback. The Assistant Commissioner has taken into account irrelevant considerations, while rejecting the Drawback claim filed by the Applicant. 4.3 The Applicant would submit that the procedure for claiming Drawback in respect of imported goods that he subsequently re-exported is prescribed in Rules 4 and 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. The Assistant Commissioner does not dispute the fact that all the procedural requirements mandated in the said rules had been complied with by the Applicant. The only reason pointed out in the impugned order is that the Applicant had not paid the full du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds of revision application. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. Government observes that the Applicant imported Injection Mould EPAS 14 way (9622) with associated accessories at concessional rate of duty under EPCG Scheme, which was re-exported vide Shipping Bill No. 235, dated 3-3-2007 under claim for Drawback under Section 74 of the Customs Act, 1962. The Applicant paid differential duty along with applicable interest on finalization of EPCG Bond. Hence, it is not a disputed fact that the Applicant had paid full duty for imported goods and goods were exported under drawback claim under Section 74 of Customs Act. The dispute is whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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