1987 (8) TMI 353

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. Kerala Food Packers, Alleppey (hereinafter referred to as the appellants) exported a consignment of canned shrimps from Cochin port to U.K. On shipment of the goods, they received from the Customs authorities a sum of Rs. 31,559.60 representing drawback of duty on the packing materials used in the packing of the exported shrimps. A part of the consignment was rejected by the buyer in U.K. and the rejected goods were re-imported at Cochin Port in July, 1981. The appellants filed a 'home consumption bill of entry' on 23-7-1981 and claimed clearance of the goods in terms of Sec. 20 of the Customs Act. The Customs authorities, on being satisfied that the requirements laid down in Section 20 had been complied with, permitted clearance of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ods are the same, the goods may be admitted on payment of Customs duty in the manner laid down in sub-clauses (a), (b) and (c) to the proviso of sub-sec. (1) of Section 20 in the circumstances specified in the clauses. In any other case, the goods may be admitted without payment of duty. The proviso and sub-clause (c) thereof which are relevant for the present purpose, read as follows : "Provided that if such importation takes place within three years after the exportation of such goods and it is shown to the satisfaction of the Assistant Collector of Customs that the goods are the same which were exported, the goods may be admitted - (a)           ...... (b)    ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f goods produced or manufactured in India are exported without payment of the excise duty leviable thereon under bond, the bond would only be one envisaged in the Central Excise Rules, 1944. Rule 13 lays down the procedure for such export on execution of a bond to cover the amount of the excise duty leviable on the goods. The bond is to be executed with the excise authorities and not with the customs authorities. The fact that Chapter IX of the Customs Act dealing with the subject of warehousing lays down execution of bond (Sec. 59) for warehousing of imported dutiable goods would not mean that necessarily the expression 'bond' used in Clause (C) of the proviso to Section 20(1) should also mean a bond executed with the customs authorities. ....