2015 (12) TMI 65

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....second machine for vertical cutting of foamed (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 esta....

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....ines at the time of re-import is extracted below:- "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 ....

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....1.06.2001. For ready reference copy of the relevant correspondence containing the dated acknowledgement with copy of warehouse register is annexed hereto and Marked as Annexure- 4. 5. That the examination report of Customs partially identified the goods but the Jurisdictional Range authorities have indentified the whole goods which were earlier exported vide AR4 No. 297/99-2000 and AR4 No. 264/99-2000. Not only this, they have allowed the export of the subject goods after repairing & reconditioning under Physical supervision and the goods were removed to their original buyer vide invoice No. IMP/RE-01/2002-03 dated 17.10.2002." 6.1 Thus, it appears that the Central Excise Authorities allowed the export of the goods after repair,....