TaxTMI 
TaxTMI 
2010 (11) TMI 929
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Customs House, New Delhi against the order-in-appeal No. CC(A)Cus./325/08 dated 4-9-2008 passed by Commissioner of Customs (Appeals), New Customs House, New Delhi. 2. Brief facts of the case are that M/s. Krishna Enterprises, Noida imported eight plastic drums, each drums contains 25 kgs. Oil, vide Bill of Entry No. 784310 dated 12-10-2007 and paid a duty of ₹ 1,64,554/- vide TR-6 Cha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of provisions of Section 74 of the Customs Act, 1962. 4.2 As per Section 74 of Customs Act, 1962 when any goods capable of being easily identified which have been imported into India and upon which any duty has been paid on importation are entered for export and proper officer makes an order permitting clearance for exportation under Section 51 of Customs Act then a certain percentage of dut....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... case on 20-8-2010 was attended by Shri Pankas Kumar Saraf on behalf of the respondent who submitted that impugned order-in-appeal being legal and proper may be upheld. 7. Government has carefully gone through the relevant case records and perused the impugned order-in-original and order-in-appeal. 8. Government notes that respondents had re-exported the goods vide S/B No. 023600 dated....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tioned in B/E. However, identify of the contents of drums cannot be established." In this regard, it is observed that no reason is given to explain as to why identity of goods cannot be established. The description/quantity of the goods is admitted to be the same. On perusal of Shipping Bill, it is noted that respondent had declared in the S/B as "goods in original packing and not used in India".....