9911796707
TMI Blog2009 (2) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... f of M/s. Torrent Pharmaceuticals Ltd. (hereinafter referred to as the respondents), M/s. Linkers Shipping Agency, vide their letter dated 7-2-2007, requested for Shipping Certificate against the Shipping Bill No. 5438382 dated 11-10-2006 for re-export of the rejected material. The undisputed position on record is that the Shipping Bill and the related documents were registered at Frere Basin, Mumbai Port; that the cargo was examined at Frere Basin and the Let Export Order was given at Frere Basin on 20-10-2006. However, due to the non-availability of the vessel at Mumbai Port, the cargo was escorted to JNPT under the supervision of the Preventive Officer, after obtaining the consent and written permission from the Assistant Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on re-export of goods (which were imported earlier) is eligible in terms of Section 74 of the Customs Act and re-export of imported goods (Drawback of Customs Duties) Rules, 1995 outline procedure to be followed for availing drawback. Customs notifications have also been issued u/s 74 of the Customs Act specifying the percentage of duty drawback which is available in respect of such re-exported goods. Neither Section 74 nor relevant Rule or Customs Notification require that for the purpose of availing drawback u/s 74 of Customs Act, the goods should be re-exported back to the same supplier or that such re-export should only take place from the port through which the goods were imported earlier. It is, therefore, clarified that so long as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective/unfit goods". 7. Since in the instant case, all the papers were filed before the Customs Authority at Mumbai Port, who has examined the goods and had also given the Let Export Order and allowed the cargo to be transported from the Mumbai Port to JNPT under P.O. escort, it is for the Customs Authority at Mumbai Port to issue the necessary export Shipment Certificate, particularly when the fact of re-export of the cargo from JNPT is not under dispute and the Customs Circular dated 1-11-2002 does not put any embargo to the effect that the re-export should take place from the same port as the port of import. 8. The appeal filed by the Revenue is devoid of any merits. The same is dismissed. The impugned order passed by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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