2006 (3) TMI 356

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....d Black Berry Wireless Handsets Model 7730 from the foreign supplier. The said goods on clearance on 16-5-2004 by the appellant were found to be defective. The appellant re-exported the wireless handsets back to the original supplier on 16-2-2005. The said goods were replaced by the foreign supplier which were received by the appellant on 4-4-2005 for which they filed bill of entry. The appellants discharged applicable duty. The customs authority examined the goods on random basis and found the goods were old one. Since import of second-hand goods other than capital goods were restricted, these goods were sought to be seized and confiscated. The appellant waived show cause notice participating in the adjudication proceedings, which culminat....

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....cy. 5. Considered the submissions made by both the sides and perused the record. I find that the appellants have re-exported the goods (Wireless Handsets Model 7730) imported from Canada with the remarks "The goods are re-exported for replacement and back, to replace within six months". Bills of entry filed by the appellants after receipt of the goods from the foreign customer, also indicates goods as "Wireless Handsets Model 7730". The appellants' submission is that what they have re-exported is "Wireless Handsets Model 7730" and what they received back "Wireless Handsets Model 7730" which in itself indicate the same goods have come back into India. It is also clear that they have received back those goods, in the stock of the fore....