Drawback u/s 74 not available to importer availing benefit of notification no. 27/02-Cus

Expotec International Ltd. Vs Union of India (Bombay High Court) Bombay High Court held that importers who fall under Notification No. 27/02-Cus dated 1st March 2002 are not entitled to any drawback under Section 74 of Customs Act 1962. Facts- Petitioner was awarded a contract by GAIL for the purpose of laying a pipeline for their project titled “Dahej-Vijapur Gas Pipeline”. For undertaking the above project, petitioner imported various capital goods required for laying of the pipeline and these capital goods were imported through Mumbai/Nhava Sheva Ports during the period July 2003, Novem...