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TMI Blog2008 (7) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner and the possibility of extending a benefit under Section 75 of the Act which contemplates duty drawback on imported material used for manufacture of goods which are exported, did not arise in the petitioner's case. In a matter of the present nature, no such particulars were forthcoming and as to whether a Section 74 application can be converted into Section 75 application, itself is a doubtful aspect and on the other hand, the authorities have shown their awareness to the contentions of the petitioner and found they were not tenable which find to be neither improper nor tainted with any illegality. Thus no scope for interference under Article 227 of the Constitution of India, in a matter of this nature and for this reason, the Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment invoking the provisions of Section 129-DD of the Customs Act. 3. The Central Government - the Revisional authority noticed that the lower authorities had not committed any mistake or error in law warranting interference; that if the petitioner had made an application under Section 74 of the Act and did not qualify under this Section for claiming any duty drawback, there is no way for the authorities to convert it into an application for claiming benefit under Section 75 of the Act, particularly as the procedure for examining such applications and fulfillment of the conditions which are required to be adhered for claiming benefit under the two statutory provisions are entirely different and therefore did not find it a fit case for in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no awareness is shown to the applicability of the circular to the situation of the petitioner for extending the benefit; that a duty drawback scheme is a statutory scheme for providing certain benefits in the event of imported goods being re-exported and the authorities by adhering to technicalities, have lost sight of the above duty draw back scheme and the concession sought to be extended under the provisions of Sections 74 and 75 of the Act; that the order suffers due to non-application of mind and therefore, the matter deserves to be examined and remanded to the Customs Authority for examination in the light of the circular. 8. On the other hand, Shri Arvind Kumar supports the order and draws attention to para 6.4 of the order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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