9911796707
TMI Blog2009 (2) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... any embargo to the effect that the re-export should take place from the same port as the port of import, benefit of duty drawback allowed. - C/129/2008 - A/68/2009-WZB/C-IV/(SMB), - Dated:- 5-2-2009 - Shri A.K. Srivastava, Member (T) Shri P.K. Agarwal, SDR, for the Appellant. Shri Devan Parikh, Advocate for the Respondent. [Order]. - This is the appeal filed by the Revenue. 2. Heard both the sides and perused the records. 3. The short issue to be decided in this case is whether the exporters request for issue of the Shipment Certificate can be considered by the Mumbai Port despite the fact that the shipment has taken place from JNPT. 4. The brief facts of the case are that on behalf of M/s. Torrent Pharmaceutical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2002-DBK, in which it has been stated as under:- "ASSOCHAM have represented to Board that member exporters are facing difficulties in availing duty drawback in respect of goods which were imported earlier and are subsequently re-exported under Section 74 of the Customs Act. It is reported that in such cases Customs insist that for the purpose of availing drawback under Section 74, the goods should be re-exported back to the same supplier who had supplied the goods. In some cases Customs is reportedly insisting that for the purpose of availing draw back u/s 74, re-export of the goods imported earlier should take place from the same port through which the goods were imported. The issue is examined. Drawback on re-export of goods (which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B Scheme, which are found defective or unfit for use, may be re-exported, as per guidelines given in paragraph 3.23.6 of HBP v1. Para 3.23.6 of HBP v1 reads as under:- "Goods imported and are found defective or unfit for use, may be re-exported, as per DoR guidelines. Where Duty Credit scrip has been used for imports, Customs shall issue a certificate containing particulars of scrip used, date of import of re-exported goods and amount debited while importing such goods. Based on this certificate, upon application, a fresh Scrip shall be issued by concerned RA to the extent of 98% of debited amount, with same port of registration and valid for a period equivalent to balance period available on date of import of the defective/unfit goods". ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
