9911796707
TMI Blog2004 (12) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... writ of mandamus or any other appropriate writ, order or direction directing the respondents to refund to the petitioners the duty drawback at the rate of 98% under the provisions of Section 74(1) of the Customs Act, 1962 (hereinafter referred to as "the Act"). 2.The facts relevant to these proceedings required to be noted are as under. The petitioners, engaged in the manufacturing activity, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not examining the matter in detail as the appellate authority has not recorded a finding in so far as use is concerned. However, it stated as under :- "It is not necessary for the Customs to look for any proof or evidence in support of their contention as no such drill is warranted in terms of the Notification issued under sub-section (2) of the Section 74 of the Customs Act, 1962. 4.The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, depreciation in value and other relevant circumstances, may, by notification in the Official Gazette, fix." 6.The pre-condition is "goods which have been used after the importation thereof". The rates are to be determined on the basis of a finding of fact as to whether the machine is used or not. It is true that merely because the goods are re-exported, automatic benefit is not required to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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