2018 (2) TMI 1840

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....es India Ltd. (hereinafter referred to as the applicant) against the order No. 08/Cus/DBK/KOL/P/2014, dated 13-1-2014, passed by Commissioner of Customs (Appeals), Kolkata. 2. Brief facts of the case are that the applicant had imported lanterns out of which some of the lanterns were re-exported by the applicant on being found defective after inspecting/testing. On re-exportation, the applica....

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....e was held on 9-1-2018 and the same was attended by Sh. Raghav Khurana, advocate, who reiterated the grounds of revision already pleaded in their revision application. 4. On examination of the revision application, the Commissioner (Appeals)'s order and pertinent legal provisions, it is observed by the Government that for getting drawback @ 98% of duty under Section 74 of Customs Act, 1962, ....

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....wback to the applicant on the ground that the goods were not new and were used by the applicant before re-export of the goods. In fact testing of goods is considered as use of goods. The order of the Commissioner (Appeals) holding that testing of goods amounts to use of goods is not denied by the applicant also. But it is claimed that they had only inspected the goods and not tested. But no eviden....