2002 (3) TMI 78

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....e Commissioner of Customs (Appeals), Custom House, Chennai filed by M/s. Seljegat Printers, Sivakasi (hereinafter called as 'appellant'). 2.The appellant had re-exported Mark Andy 910 series Fiexo converting system label printing press complete with all standard accessories vide Shipping Bill No. 006574, dt. 31-7-99. This was earlier imported vide B.O.E. No. 14546, dt. 17-3-98. 3.The appella....

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....e to be determined is, whether sanctioning drawback under Section 74(2), on the ground that goods have been used after the importation thereof, is correct or not. 7.The appellant accepted that the machine was installed in April, 1998 and the machine was tested for its performance. However, it is contended that the machine could not serve the purpose for which it was imported. 8.Section 74 of....

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....sed after the importation thereof. 10.The appellant's contention is that the machineries imported were not used for commercial activity. 11.It is admitted by the applicant that the machine after importation was unpacked, installed and tested. The words used in Section 74(2) are 'which have been used after the importation'. Then by interpreting it as 'used for the commercial activity' would a....