1993 (6) TMI 99

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....a proposal made by the Collector of Customs, Cochin challenging the order-in-appeal passed by the Collector of Customs (Appeals), Cochin. 2. The respondents in their reply dated 24-2-1992 have inter alia stated that they had imported polypropylene monofilament yarn under Bill of Entry No. 3349 dated 23-2-1984 from Korea. These goods were allowed clearance by the Madras Customs without any chemi....

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....i D.W. Stewart, Advocate appeared for a personal hearing on 31-7-1992 and reiterated the submissions made in their written reply to the show cause notice. Subsequently a letter dated 1-8-1992 was also received wherein it was averred that in the show cause notice a new point, that of identification of goods has been raised for the first time, in as much as at the first instance when their claim was....

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.... same as the goods which were imported. Normally this satisfaction is reached by inspection of the goods/packages, comparing the examination report or other connected documents relating to import formalities with examination of goods as reflected in the shipping bill against which drawback is claimed. 5. In the instant case in the absence of detailed examination/test report at the time of impor....

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....ng the apparent, that should be an immaterial factor when, by documentary evidence, it is found that what was imported was not the commodity sought to be imported and physically the same goods are re-exported. 6. In the instant case Collector (Appeals) has reached a finding that the goods which were wrongly despatched from Korea have only been re-exported. This finding is reached after detailed....