1994 (2) TMI 308

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (i) The statute under Sec. 74 of Customs Act, 1962 provides identification of the goods entered for export to the satisfaction of the Lower Authority. The framers of the statute have visualised that in all cases it may not be possible to have the identification of the goods entered for export with respective part numbers, etc. and hence the acceptance of the documents relating to identification has been left to the satisfaction of the proper officer. The Supplier's confirmation dated 25th February 1993 is a valid evidence to show that the 240 drums exported were the same as imported. The proper Officer should have accepted this evidence even though this was not available at the time of export. (ii) The suppliers ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e identity could be established to the satisfaction of the Assistant Collector. The discretionary powers vested under this Section has not been properly exercised by the Original Authority. The two numbers Automatic Cone winding machines were imported under cover of two Bills of Entry which were assessed provisionally as per the Court's order in W.P. No. 1438/91. (c) The drums when imported as in-built parts of the winding machines, they normally do not have part numbers. In such a situation, it is necessary to go by the import documents and also attendant circumstances under which the re-export was made and subsequent replacement was received. 6. Before installation, the Suppliers' representative checked the performan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for those drums. Hence, the duty as paid on the drums twice, is against common law. Therefore, he pleaded to set aside the order of the Lower Authority. 8. I have carefully gone through the records of the appeal submissions made by the appellant and pleadings made by the consultant. I find the appellants have imported a highly sophisticated and modern equipment i.e. Auto Cone winding machine. When this machine was installed and its performance was tested by the Supplier's representative, he found that the original winding drums of 2 turns, supplied along with the machine had to be replaced by the drums of 2.5 turns. Therefore, such drums numbering 240 were re-exported and the equal quantity of drums of 2.5 turns were re-imported fr....