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TMI Blog2018 (2) TMI 1840X X X X Extracts X X X X X X X X Extracts X X X X ..... . The order of the Commissioner (Appeals) holding that testing of goods amounts to use of goods is not denied by the applicant also. But it is claimed that they had only inspected the goods and not tested. But no evidence has been provided to support their above claim. It does not sound otherwise also logical as the defects in the product like lanterns cannot be found out merely on physical verifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 372/03/DBK/2014-RA - Order No. 27/2018-Cus - Dated:- 5-2-2018 - Shri R.P. Sharma, Additional Secretary ORDER A Revision Application No. F.No. 372/03/DBK/14-RA, dated 15-4-2014 has been filed by M/s. Eveready Industries India Ltd. (hereinafter referred to as the applicant) against the order No. 08/Cus/DBK/KOL/P/2014, dated 13-1-2014, passed by Commissioner of Customs (Appeals), Kolka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ging the order of Commissioner (Appeals) on the ground that they have fulfilled all the criteria for re-export as per Section 74 of the Customs Act, 1962 and the goods were new and not used. 3. Personal hearing in this case was held on 9-1-2018 and the same was attended by Sh. Raghav Khurana, advocate, who reiterated the grounds of revision already pleaded in their revision application. 4. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) in their order regarding fulfilment of the first three mentioned above ingredients in this case, the Assistant Commissioner has denied duty drawback to the applicant on the ground that the goods were not new and were used by the applicant before re-export of the goods. In fact testing of goods is considered as use of goods. The order of the Commissioner (Appeals) holding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order that the goods in question were tested and comes under the category of used goods as envisaged under Section 74 of the Customs Act, 1962. The applicant has failed to rebut his finding and, therefore, the Government does not find any reason for interfering in the order of Commissioner (Appeals). 6. In view of the above discussions, the revision application filed by the applicant is rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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