1992 (3) TMI 80

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....e Collector of Customs dated 16-9-1986, as upheld in revision by an order of the Central Government passed on 19th February, 1988. 2. The petitioner imported from one LECO Corporation of USA a particular X-Ray machine for the purpose of detection of impurities present in molten iron being traces of such metals as silicon, manganese and phosphorus. The machine duly arrived in India but while it wa....

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....true that these did not represent export in the real sense of the term. But then again, the importation of the replacement parts made by the writ petitioner, were also not, in the real sense of the term, any fresh imports calling for payment of any further, fresh or additional duty. 6. The Collector of Customs was not dissatisfied with the procedure adopted by the writ petitioner, that in not tre....

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....t petition before me should have been allowed in full. However, these have not been allowed in full and the values of claimed drawback, amount of duty, as well as the value of the goods have been scored out and lesser figures have been substituted. 9. Though a copy of Affidavit-in-Opposition was supplied to the writ petitioner for the presumable intention of the original being used at the hearing....

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....By reason of the all pervasive effect of Article 14 of the Constitution of India the respondents are not permitted not to honour the orders of payment passed by the Collector (Appeals) of Customs as well as the order of confirmation thereof passed in revision by the Central Government. There is no reason apparent why the export drawback bills as mentioned in Annexure-J to the petition should not b....