Export of Ladies Garments to Dubai Under Russian Contract Qualifies as Export for Drawback

Texcomash Export & Sh. N.K. Rajgarhia Vs Commissioner of Customs (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, in Texcomash Export & Sh. N.K. Rajgarhia vs Commissioner of Customs, decided an appeal challenging Order-in-Original No. 6/88/2005 dated 13.07.2005. The case pertained to the denial of duty drawback on the allegation that exported goods had been overvalued and had not reached the declared Russian destination, but were instead delivered in Dubai. Background and Proceedings The appellants exported 29 shipments of children’s garments thr...