1988 (11) TMI 220

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i C. V. Durghayya, JDR, for the Respondent. [Order per : K. Prakash Anand, Member]. - Briefly, the facts are that appellants claimed refund of duty on reimport of three consignments of goods of Indian origin, which had been exported for execution of a project in Iraq. The goods, however, arrived after the expiry of 3 years' time limit as provided under Section 20 of the Customs Act, 1962. In....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....back or export assistance of any kind had been enjoyed on export of the said goods and that in case such drawback etc. had been availed of, it should be refunded to the Government and finally, the Collector of Customs (Appeals) was satisfied that the equipment/machinery and cargo were of Indian origin. The Assistant Collector of Customs, Refund Department Bombay Customs House rejected the refun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Delhi High Court decision in the case of Dr. Hari Vishnu Pophale v. Union of India - ILR (1981) No. 1 DEL 514, Madras High Court decision in the case of Indian Leaf Tobacco Development Company Ltd. and ITC Ltd. v. Collector of Customs and Others -1984 (16) E.L.T. 234 and the decisions of this Tribunal in the case of Food Corporation of India v. Collector Customs, Bombay -1985 (21) E.L.T. 128 and....