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TMI Blog2017 (6) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... preciation of the details available for ascertainment is not demonstrated. To fulfill this requirement, the impugned order is set aside the matter remanded that the original authority for the fresh decision - appeal allowed by way of remand. - C/1228 & 1229/2008 - A/92308-92309/2017 - Dated:- 13-6-2017 - Shri C J Mathew, Member (Technical) Ms Pooja Reddy, Advocate for appellant Shri S J Sahu, Assistant Commissioner (AR) for respondent ORDER M/s Unity Diamonds had imported two consignments of 'diamond studded steel wristwatches' valued at ₹ 48,21,262 for 643 pieces in May and October 2005 on which duty of ₹ 36,61,639 was discharged. These are claimed to have been imported from M/s Billion City, Hong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed without consideration. Furthermore, the finding in the impugned order that the markings which had been affixed at the time of import were missing was assailed for not being in accord with the practice in vogue at the time of import. The manner in which evidence presented by the witness during cross-examination was discarded by the adjudicating authority was also challenged for being inappropriate. 3. Learned Counsel for appellants places reliance on the decision of the Government of India in Collector of Customs v. Madura Coats [1993 (68) ELT 270 (GOI)] and in star Wire (India) Ltd [2011 (272) ELT 448 (GOI)] as well as the prescription in Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 along with the various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of imported goods. Here, it is noted that imported and exported scrap is of same description and weight and in the absence of marks and numbers, the corroborative documentary evidence has to be relied upon. There is a sufficient corroborative evidence in the form of correspondence between applicant and supplier of goods to show that imported goods have been exported. There is no contrary evidence with the department. Application has also relied upon GOI Revision order No. 226/93, dated 21-6-93 in the case of C.C. v. Mudura Coats - 1993 (68) E.L.T. 270 (GOI) wherein it was held that essential requirement of Section 74 ibid is that the goods should be identified to the satisfaction of Assistant Collector to be the same goods which were import ..... X X X X Extracts X X X X X X X X Extracts X X X X
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