Duty drawback cannot be rejected solely for lack of physical verification 

Commissioner of Customs and Service Tax Vs Carl Zeiss India Pvt. Ltd. (Karnataka High Court)

Rule 4(a) of the Re-Export Of Imported Goods (Drawback Of Customs Duties) Rules, 1995 provides for exemption or waiver of the requirement physical verification and cannot form the sole basis for rejection of the claim for drawback of duty under Section 74 of the Act. Similarly, clauses 3 and 4 Circular dated 23.09.2010, which deals with conversion of free shipping bills to export promotion scheme shipping bills and conversion of ship

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