TaxTMI 
TaxTMI 
2012 (8) TMI 726
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....stom House, Chennai. 2. M/s. Shasun Chemicals and Drugs Ltd. (hereinafter referred to as the applicant) are leading manufacturer-exporter of Bulk drugs and Intermediates and they have many manufacturing units at Pondicherry and the other at Cuddalore. The applicant had imported various raw materials required for manufacture of the final product namely Hydroxy Propyl Methyl Cellulose Phthalate [(HPMCP) for short] under DEEC Scheme and exported 12000 Kgs of HPMCP to USA vide shipping bill No. 046863 dated 28-2-2003 and 38983 dated 23-12-2002 against DEEC Scheme. Out of the above qty. of 12000 Kgs, 8050 Kgs of HPMCP was rejected and returned by the foreign buyer for re-processing and re-export. The said qty. was rejected by the foreign....
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.... 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this Revision Application under Section 129DD of Customs Act, 1962 before Central Government on the following grounds : 4.1 The applicant submits that the issue involved in this proceeding in whether the re-exported goods of 2100 Kgs of Hydroxy Propyl Methyl Cellulose Phathalate is entitled for duty Drawback under Section 74 of the Customs Act, 1962 or not. 4.2 That in terms of the above provision contained in Section 74(1) it is lucid and clear that when goods are easily identificable and the proper officer makes on order permitting clearance and loading of goods for exportation, then 98% of the duty paid on such goods at the time of import....
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....s of carbon black and the same was rectified by way of filteration using activated carbon till the entire particles of carbon black was removed. Except for the above process of filteration, the applicant has not carried on any other process on the product and the identity of the product also remained the same. In view of the strict norms of US FDA, they had to put new batch numbers for the product after re-processing. However, both the old as well as the new batch numbers were clearly mentioned in the export documents and the respondent-export was done to the same foreign buyer only. 4.5 The Commissioner has observed that they have not categorically stated whether the goods have undergone any sea change after - reprocessing nor have....
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....herwise that the identity of the goods re-imported and re-exported are not the same. In the instant case, except for the hypothetical arguments put forth, there is no real evidence to positively prove that the duty paid re-imported Hydroxy Propyl Methyl Cellulose Phathalate and the re-exported were one and the same. In the absence of any such evidence, it is not proper on the part of the dept to dispute the identity post export and deny the Drawback on this ground. Finally the applicant prayed to set aside the impugned order and direct immediate sanction of the Drawback claims and pass any other order that may be deemed fit and circumstances of the case and thus render justice. 5. Personal hearing scheduled in this case on 9-12-2....