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TMI Blog2014 (12) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Notification 33/1994 the relevant date is when the goods entered for export and the Notification under Section 74 shows that when the goods are placed under Customs control for export. Therefore, I have examined that whether the date of LET is the relevant date to determine as the date for goods entered for export or the date when the goods put under control of Customs for export is to be ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri DevendraNagvenkar, Addl Commissioner (AR) ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein they have filed the shipping bills for re-export of various machineries imported for M/s ONGC Exploration purposes. The drawback claim was denied by the learned Commissioner on the premise that out of 25 shipping bills, in case of 13 shipping bills Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As they have filed the shipping bills within 36 months from the clearance for home consumption of the impugned goods therefore, the impugned order, quo rejected draw back claim, is to be set aside. 5. On the other hand, the learned A.R. appearing for the Revenue submits that as per the Notification 33/1994 dated 01.07.1994, powers of the Commissioner of Customs is specified under Section 74 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate for goods entered for export or the date when the goods put under control of Customs for export is to be taken as date for consideration in the matter. In the light of this, as the exporter filed shipping bill and the goods were placed before the customs authorities for examination. In that case, the goods are in the control of the customs and the same has been entered in the Customs area for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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