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TMI Blog2008 (12) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... r was given on the same day (i.e. 5-10-04) by noting on the back side of the shipping bill by the proper officer. A letter was issued after examination of the goods on the same date. On 6th October, 2004, computerized processed shipping bill was issued. It is noted that on 6-10-04, new D.E.P.B. rate was introduced, which is lower rate than the earlier rate – Held that - DEPB rate as prevailing on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods were examined and Let Export Order was given on the same day (i.e. 5-10-04) by noting on the back side of the shipping bill by the proper officer. A letter was issued after examination of the goods on the same date. On 6th October, 2004, computerized processed shipping bill was issued. It is noted that on 6-10-04, new D.E.P.B. rate was introduced, which is lower rate than the earlier rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods were examined on 5th October, 2004 and on the back of the shipping bill, Assistant Commissioner endorsed the examination of the goods and Let Export Order was issued. On perusal of the Trade Notice, it is seen that the goods should be presented for examination only after the full consignment has been physically brought inside the Export Shed of the ICD. The examination officer will enter t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export goods by the proper officer, let export order in accordance with Section 51 of the Customs Act was given on 5-10-04, permitting clearance and loading of the goods for exportation. Therefore, in terms of Section 16(1)(a) of the Customs Act, the rate of drawback as prevailing on 5-10-04 would be applicable to the impugned goods." 5. We agree with the finding of Commissioner (Appeals) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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