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TMI Blog2012 (8) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... Shasun Chemicals and Drugs Ltd., Shashun House, No. 3 Doraiswamy Road, T. Nagar, Chennai-600 017 against the Order-in-Appeal No. 1393/2009 dated 19-11-2009 passed by Commissioner of Customs (Appeals), Customs House, Chennai with respect of Order-in-Original No. 6520/2007 dated 20-7-2007 passed by jurisdictional Assistant Commissioner, Customs EDI-DBK, Custom House, Chennai. 2. M/s. Shasun Chemicals and Drugs Ltd. (hereinafter referred to as the applicant) are leading manufacturer-exporter of Bulk drugs and Intermediates and they have many manufacturing units at Pondicherry and the other at Cuddalore. The applicant had imported various raw materials required for manufacture of the final product namely Hydroxy Propyl Methyl Cellulose Phtha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that of imported goods. Further, he also denied the Drawback claim for the reason that since the goods were exported under discharge of export obligation under DEEC Scheme, no duty Drawback is permissible. 3. Being aggrieved by the said Order-in-Original, applicant filed appeal before Commissioner (Appeal) who rejected the same. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this Revision Application under Section 129DD of Customs Act, 1962 before Central Government on the following grounds : 4.1 The applicant submits that the issue involved in this proceeding in whether the re-exported goods of 2100 Kgs of Hydroxy Propyl Methyl Cellulose Phathalate is entitled for duty Drawback under Section 74 of the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered the above and has merely and theoretically observing that since the re-imported goods were subject to re-processing, the identity of the goods were lost. In this connection the applicant wishes to submit that the goods were rejected by the foreign buyer for the reason that it contained particles of carbon black and the same was rectified by way of filteration using activated carbon till the entire particles of carbon black was removed. Except for the above process of filteration, the applicant has not carried on any other process on the product and the identity of the product also remained the same. In view of the strict norms of US FDA, they had to put new batch numbers for the product after re-processing. However, both the old as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for export under claim of Drawback under Section 74, then it is obviously clear that the proper officer or the jurisdictional Assistant Commissioner has satisfied themselves with the identity. If that be the case, then in order to dispute the identity, it is the onus on the dept to prove otherwise that the identity of the goods re-imported and re-exported are not the same. In the instant case, except for the hypothetical arguments put forth, there is no real evidence to positively prove that the duty paid re-imported Hydroxy Propyl Methyl Cellulose Phathalate and the re-exported were one and the same. In the absence of any such evidence, it is not proper on the part of the dept to dispute the identity post export and deny the Drawback on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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