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1991 (8) TMI 115
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....e applicants herein imported one profile/Helex tester and cleared the same on payment of duty under B/E No. DI(A) 455 dated 25-5-1988. Afterwards they stated to have found the said machine to be defective and took up the matter with the foreign suppliers. In terms of the agreement entered into with the foreign suppliers, the machine was re-exported for repair and re-import following the procedure ....
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....e amount of drawback claimed (Section 76). Now when goods exported are admittedly irreparable their value is nothing and hence less than the drawback claim. 4. Goods were exported for repair and return following the procedure prescribed under Notification 204/76. The export was made under a white shipping bill, without fulfilling the conditions prescribed under Sections 74 and 76 of the Customs....