9911796707
TMI Blog1997 (10) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 of the Customs Act, 1962 to the appellants. 3. The brief facts of the case are that the appellants have filed a refund claim on the ground that sheets, plates and test block were reimported within three years from the date of export and all the conditions prescribed under Section 20 of the Customs Act, 1962 are fulfilled. Therefore, the goods reimported are assessable to nil rate of duty. The claim was rejected by the Asstt. Collector. Thereafter the appellants filed an appeal before the Collector, Customs (Appeals) and the Collector (Appeals) dismissed the appeal filed by the appellants. Appellants filed the appeal before the Customs, Excise and Gold (Control) Appellate Tribunal. The Tribunal vide Order No. 1229/87-B2, dated 6th Augus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were not same. He further submitted that the appellants have paid Rs. 6,90,000/- to carry out drilling operation. He submits that Section 20 of the Customs Act, 1962 provides that if such importation takes place within three years after the exportation of such goods and the Asstt. Collector of Customs has satisfied that the goods are the same which were exported, then the benefit of Section 20 is available. In the present case, the goods were not same, therefore, he prays that the appeal may be dismissed. 7. Heard both sides. In this case, the appellants made export of tube sheets, baffles and test blocks to Japan. The goods which were exported had undergone process of drilling and de-burning. Thereafter, the goods were importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in the manufacture of the goods, or (ii) the excise duty, if any, leviable on the goods, on payment of customs duty equal to the aggregate amount of all such duties calculated at the rates prevailing at the time and place of importation of the goods; (d) in any other case, without payment of duty. Provided further that if the Central Government is satisfied that it is necessary in the public interest so to do, it may, by order in each case, extend the aforesaid period of three years for such further period as it may deem fit. 8. Section 20 of the Customs Act, 1962 provides that if goods produced or manufactured in India be imported into India after exportation within three years and the goods were the same, the goods will be a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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