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TMI Blog2015 (10) TMI 1719X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the said Circular is binding on the Revenue authorities, and the learned Commissioner is in error in refusing to allow registration of the DEPB scrip issued - Decided in favour of appellant. - Appeal No. C/85615/13 - A/2852/2015-WZB/SMB - Dated:- 17-6-2015 - Anil Choudhary, Member (J) ,J. For the Petitioner : Shri Brijesh Pathak, Adv For the Respondent : Shri M.S. Reddy, DC (AR) ORDER Per: Shri Anil Choudhary The appellant M/s Cipla Ltd. has filed the present appeal against Order-in-Appeal No. 485/Mum-III/2012 dated 26.11.2012 passed by the Commissioner of Customs (Appeals), Mumbai-III by which registration of DEPB licence and DEPB script has been refused on the ground that the re-export of the same has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2008 The above mentioned goods were re-exported on 25.11.2008. The Certificate dated 03.06.2009 was issued by the Asstt. Commissioner of Customs, Gr.II, C D, JNCH towards the refund of duty eligible to be credited which was addressed to the Jt. DGFT, Churchgate, Mumbai. Accordingly the Appellant furnished both the Certificates before the DGFT authorities for issuing of necessary DEPB Scrips. 2.1 The DGFT authorities were pleased to issue 2 DEPB Scrips bearing Scrip No. 0310533116/2/06/00 dated 10.08.2009 and DEPB Scrip No. 0310532565/2/06/00 dated 06.08.2009 for re-crediting of the duty amount. 2.2 The appellant approached the O/o the Commissioner of Customs (Export), ACC, Mumbai for registering of the DEP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elies on the Customs Circular No. 71/2002 dated 1.11.2002 wherein the Board after considering the difficulty faced by the importer in availing duty drawback in case of re-export under the provisions of Section 74 have clarified that so long as the conditions specified under Section 74 of the Customs Act, re-export of imported goods on Drawback of Customs Duties Rules, 1995 and relevant notification issued under Section 74 are fulfilled. Drawback under Section 74 should be allowed on merits without insisting on re-export of goods from the same Port. It was further directed that suitable Public Notice for the guidance of Trade and Standing Order for customs field officers may be issued. Accordingly, the Counsel prays for setting aside the ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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