1993 (5) TMI 42

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....ommunication Industries Ltd., (the respondents) exported Lotus Trans-receivers - 254 nos.; fist microphone assemblies - 50 pcs. and spares (Claimed to be imported earlier) under the cover of Shipping Bill No. 1809 dated 28-11-1988 and claimed drawback under Sections 75 and 74 of the Customs Act, 1962. Their drawback claim was rejected by the Assistant Collector on the ground that since they had already claimed drawback in terms of brand rate letter No. 601/4701/123/88-DBK (Cal.)-54 dated 21-3-1989 under Section 75 of the Customs Act for the goods exported as spares, they were not entitled to drawback under Section 74 of the said Act. It is observed that this part of order-in-original is not factually correct. What was claimed by the respond....

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....wback had fixed the brand rate by brand rate letter F. No. 601/4701/123/88-DBK (Cal) 54; the drawback is fixed for the Shipping Bill No. AE-1809 dated 28-11-1988 and therefore it is reasonable to presume that while fixing the brand rate Directorate of Drawback had taken into consideration the duty paid on imported spare parts; for the purpose of fixing drawback a copy of the shipping bill was also forwarded to Directorate of Drawback who fixed the drawback on the basis of the information supplied by the party which included the imported spare parts; since the party has already received the duty paid on the spare parts as drawback under Section 75 they are not entitled to get further drawback under Section 74 ibid. 5. The respondents in t....

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....d it is reasonably presumed that duty paid on spares was taken into account; it is noteworthy that the exporter has specifically stated in the shipping bill as follows : "(A) (i) We are claiming duty drawback for 254 pcs. Lotus Trans-receivers under Section 75 of Customs Act, 1962; and (ii) In this connection we are also approaching to Drawback Directorate for Brand Rate under Section 75 of the Customs Act, 1962; (B) For spares (as per statement attached) we are claiming Draw Back for Rs. 25049.97 under Section 74 of Customs Act, 1962." The goods were also examined with reference to Section 74 read with Section 76. Identity was established and the valuation has also been verified. It means that all the ingredients of Sections 74....