9911796707
TMI Blog1997 (7) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... ill No. 05714, dated 10-11-1994 on the ground that the claim was time barred. 2. The facts of the case are that eight set of moulds were imported on 30-11-1992 under bill of entry No. 40986, dated 30-11-1992. At that time the goods were assessed provisionally as valuation of the goods was not available. They also could not produce Chartered Engineer s Certificate to certify value of the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearing clerk. The provisional assessment of the imported moulds was finalised on 25-8-1995, and on 13-9-1995, vide their letter No. ACCTS/2663/95 and ACCTS/2664/95, they approached the Drawback Department for payment of drawback on the exported moulds. These claims were rejected on 28-10-1996 vide order No. S1/51/95. The present appeal is against this order. 4. In the original order, the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim for drawback was not examined carefully by the original authority. There is suffcient ground to believe the contention of the appellant that they had filed applications on 22-12-1993. They have supported this by filing a sworn affidavit dated 27-11-1996. It is an admitted fact that they had filed the drawback shipping bill. In any case, the assessment was finalised in 1995 and they filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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