1983 (10) TMI 172

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....130(1) of the Customs Act, 1962, the applicant M/s. Bharat Earth Movers Ltd., require the following question, claimed to be of law, to be stated for the High Court : "Whether on the facts and circumstances of the case the Tribunal was right in holding that the applicant is not entitled to its drawback claim?" 2.  This question has arisen out of our order in appeal dated 4-5-1983 in the ....

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....exporter on the one hand and on the other a certificate from the suppliers of the gauges issued much after the import and the export took place (after the lapse of over 2 years) certifying that they had received back certain number of gauges of a specified accuracy and range returned by the applicant by the specified shipping bill which were originally supplied by them wrongly. In weighing the evi....