9911796707
TMI Blog2011 (2) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case are that M/s. Jubilant Organosys Ltd., Mysore have imported 999.2 Kgs of a drug under the name "Erythromycin Base" from M/s. Abbot Laboratories Ltd. and bonded the same vide Bill of Entry 455810 dated 24-9-02. Subsequently they cleared 506.44 Kgs of the purported "Erythromycin Base" for home consumption vide Ex Bond Bill of Entry 2261 dated 18-10-02. After clearance, they found that 191.84 Kgs of the drug did not meet the description of Erythromycin Base. The suppliers are stated to have agreed to take back the wrong supply and to ship free replacement goods. In pursuance of the same, the applicants sought to re-export the defective goods back to the suppliers. Accordingly, they filed Shipping Bill No. 006617 dated 23-6-2003 unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) that there was no disclosure is improper and not sustainable. 4.2 The Commissioner (Appeals) failed to appreciate that Drawback under Section 74 is available when imported goods are respondent-exported as it is and the article is easily identifiable. It is submitted that the Customs Officer at the time of export had verified that marking on the packages correspond to the marking entered into the imported documents and the goods were not used and were in original packing. Therefore, the identity of the packages being exported could be well established and co-related with import documents. In view of the same, the order of the Commissioner (Appeals) disallowing the Drawback claim is not maintainable and is liable to be qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of goods being respondent-exported as the same material which was imported by the applicant from the same party. Case laws relied upon :- Collector of Customs v. Madura Coats [1993 (68) E.L.T. 270 (Government of India)]. Finally the applicant prayed to set aside the impugned order dated 4-9-2009 and grand Drawback Rs. 3,25,206/-. 5. Personal hearing scheduled in this case on 9-12-10 was attended by Shri K.S. Rangarajan, Manager on behalf of the applicant who reiterated the grounds of revision application. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. Government observes that the Applicant imported 999.2 Kgs of "Erythromycin Base" v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importer and suppliers of goods. Further the examination Report at the time of export of goods states that exported goods were Erythromycin Base USP/BP as per invoice and marks w.r.t. Bill of entry No. 2261/18-10-02 and establishment of identity is subjected to outcome of Test Report. Government observes that mere tallying the marks and nos. in export and import documents does not mean that the identity of actual contents of package is established. The Test Report has given the description of goods as "Ammonium Chloride". So the goods exported vide Shipping Bill No. 6617 dated 23-6-2003 did not tally with the goods imported vide impugned Bill of Entry. As such, Government observes that the identity of the goods re-exported is not establish ..... X X X X Extracts X X X X X X X X Extracts X X X X
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