2018 (8) TMI 1940

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..../09/DBK/2016-R.A., dated 11-11-2015 is filed by M/s. Nulli Secundus Brass Tracks, Jalandhar (hereinafter referred to as the applicant) against the Order-in-Appeal No. ASR-CUSTM-PRV-APP-252/15-16, dated 15-4-2015, passed by the Commissioner of Central Excise (Appeals), Chandigarh, whereby the applicant's appeal has been dismissed and the order-in-original confirming the recovery of drawback of duty....

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....lication has been filed mainly on the ground that they had re-exported the imported goods after few days of importation, the padlocks are used by customers for years and it was not possible that 7.5 lakh locks could be re-exported by the applicant after collecting from so many customers. It is further contended that the re-exported goods were checked by Customs Appraiser and thereafter by Assistan....

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.... not disputed by the Revenue authorities and the recovery of duty drawback is ordered by the original authority and upheld by the first appellate authority merely for the reason that the applicant did not produce any evidence to establish that they had not used these goods prior to re-export thereof. However, no such objection had been raised earlier by the original sanctioning authority and inste....

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....ds could be produced by the applicant after re-exporting the goods. The doubt of the Revenue authorities regarding use of the padlocks is not even supported by the Appraiser and the Assistant Commissioner of Customs in their reports who had examined the goods at the time of re-export. Even the reasoning given by the applicant that it was not possible to use the 7.5 lakh locks in a period of 12 day....