Duty drawback cannot be denied for procedural irregularities

Bio Gen Extracts Pvt Ltd Vs Commissioner of Customs (CESTAT Bangalore)

We find that the appellant initially exported Phycocyanin and a part quantity of the same was rejected for quality reasons which was re-imported by him without payment of duty in terms of Notification No. 158/95-Cus dated 14.11.1995 on executing Bond with Bank Guarantee.

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