2011 (3) TMI 1421

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.... of Order-in-Original No. 8992/2009, dated 24-4-2009 passed by Assistant Commissioner, Customs (DBK), Custom House, Chennai. 2. Brief facts of the case are that the applicant filed two shipping bills for re-export of Eveready Brand Alkaline LR6 batteries originally imported under two Bills of entry from Korea on payment of duty of Rs. 1,25,482/-. The goods were re-exported under claim of duty Drawback under Section 74 of Customs Act, 1962 on the reason that these were found defective after clearance. The lower authority rejected Drawback under Section 74 ibid on the ground that the goods had no commercial value at all and as per Section 76 ibid, no Drawback shall be allowed when the market price is less than the amount of Drawback d....

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.... consideration is the market price of the goods prevailing in the country and not the price of the goods which the exporter expects to receive from the overseas purchaser". 4.2 In the instant case out of the total 200000 pieces of batteries imported only 203 pieces were found not to match the quality parameters. Out of the 69396 pieces taken up for testing 69193 pieces passed the quality tests, which represented 99.71% of the total. Thus close to 100% of the batteries did pass the quality parameters. Nevertheless on the advice from the Quality Control department a decision was taken to return the batteries with the consent of the suppliers. 4.3 Declaration of "No commercial value" in the shipping bill was for FEMA purposes. ....