2008 (6) TMI 166

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.... dated 30-08-1989 (for 2 Nos.), Invoice dated 19-04-1989 (for 1 No.) and 13-03-1989 (for 1 No.). The goods were cleared against three Bills of Entry dated 04-09-1989, 23-04-1989 and 16-03-1989 respectively. It is the case of the petitioner that out of said imported goods, four pieces of Extruder Screws were to be re-exported under shipping bill presented on 18-12-1989 as the said goods were defective. The goods were presented along with shipping bill before Assistant Collector (Docks) who vide report dated 21-02-1990 permitted re-export and observed that for the purpose of entitlement to drawback, the petitioner will have to present necessary documents as may be required by the Drawback Department at the time of settlement of drawback claim....

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....established with regard to Section 74 (1) of Customs Act, 1962." 3. Being aggrieved, the petitioner carried the matter in appeal before the Collector of Customs (Appeals) who vide order issued on 19-08-1994 came to the conclusion that the imported goods were "Extruder with complete Motors, 4 Nos. (Shipping Section)" whereas what had been exported was '4 Nos. Extruder Screws'. However, the Collector (Appeals) did not record any further finding in relation to this aspect of the matter because, according to the Appellate Authority, the re-export was beyond the period of two years from the date of payment of duty on the imported goods. The Appellate Authority, therefore, confirmed the order-in-original, albeit on a different ground. 4. Mr....

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.... - (i) xxxxx (ii) xxxxx (iii) xxxxx ninety-eight per cent of such duty shall, except as otherwise hereinafter provided, be re-paid as drawback, if - (a) the goods are identified to the satisfaction of the Assistant Collector of Customs as the goods which were imported; and (b) the goods are entered for export within two years from the date of payment of duty on the importation thereof::" 6. On plain reading of the provision, it becomes apparent that the drawback is allowable on re-export of duty-paid goods, provided the conditions stipulated in Section 74 of the Act are shown to be satisfied. The identity of the goods is in relation to any goods which have been imported into India and upon which any duty has been paid o....