2015 (12) TMI 65

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.... (plastic) vide shipping bill No. 1223843 dated 03.11.1999 and S.B. No. 1235031 dated 03.12.1999 respectively. In 2001, the machines were re-imported for the purpose of repairs and re-conditioning. The appellant submitted a letter dated 02.09.2000 from the buyer abroad stating that the machines supplied vide invoice bearing nos./date 87/13.11.1999 (machine No.1) and 94/10.12.1999 (machine No. 2) respectively were badly damaged due to a mishap in the client's factory. The machines were examined on first check basis at the time of re-import and found in burnt condition without original packing. The Dy. Commissioner vide his Order dated 31.05.2001 held that since identity of the goods cannot be established as per the Docks Examination report, ....

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.... "Lot inspected opened & examined all. Checked description, quantity and found that goods are observed in burnt condition and also goods not found in original export packing. Hence no Mks. & Nos. of export documents were observed on goods/packages. However a plate was found on item No. 1st of invoice showing marks/Sr. No. as M-2-018, Type  Cutter, Model- BC and another plate was found on item No. 2nd showing Sr. No. M-2-012, Type-Cutter, Model-VC. Both plates showing the size of goods, year of manufacturing and other details of goods and manufacturers name i.e. Banco products (I) Ltd., Vadodara (India) third Pkg. Is a control panel which is found in burnt condition with no any markings, etc. which is not reflecting in any of the S/Bil....