9911796707
TMI Blog1992 (9) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed this amount by way of drawback as the imported goods were re-exported, inasmuch as the said goods were found defective and, therefore, the writ petitioner claimed refund of duty paid on the imported goods. The Assistant Collector of Customs rejected the claim for refund of the said amount on the ground that the goods which were re-exported were not properly identified and the respondent-writ petitioner failed to establish an identification of the re-exported good before claiming a drawback under Section 74(1) of the Customs Act, 1962. The Assistant Collector of Customs held that the identity for the re-exported goods with reference to the import documents had not been established and as such the claim by the respondent writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The Central Government rejected the revision application. While rejecting the revision application, the Central Government observed that the drawings produced during the personal hearing indicated the exact location of the defective components exported by the respondent-writ petitioner and that from the description of the goods imported a co-relation could be established to prove that the components received subsequently as replacements are the components for the main machine imported originally by the respondent-writ petitioner. The Central Government found that the respondent-writ petitioner would be entitled to drawback claim and also found that the order of the Collector of Customs (Appeals) was correct in law. In this appeal, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the identification was fully established and the respondent-writ petitioner was entitled to claim the drawback for the amount as claimed. This view was also upheld by the Central Government on a revision application. These two orders, one the order of the Collector of Customs (Appeals) and the other of the Central Government on the revision application, were not challenged by the appellants and while implementing the directions of the Appellate Authorities, the appellants cannot, in our view, make fresh re-appraisement of the value of the re-exported goods. We have indicated above the relevant findings of the Appellate Authority as also the Central Government. It also appears that the Appellate Authority clearly found that the claim o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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