Commissioner (A) should consider order Passed by it in past for Similar Goods

ABB India Limited Vs Union of India (Bombay High Court) The Petitioner is a manufacturer of circuit breakers and switch gears of high voltage. The Petitioner exported the goods under ten shipping bills dated 21 January 2008, 5 February 2008, 12 February 2008, 4 March 2008, 11 March 2008, 11 June, 2008, 5 June, 2008, 10 November, 2008, 27 November 2008 and 11 December 2008. The Petitioners claimed draw back at the rate of 4% on FOB value under S.S.No. 85.37 of the Drawback Schedule. The Petitioner received a communication from the Commissioner of Customs export under the subject “Query/Defici...