2002 (3) TMI 78

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..... by M/s. Seljegat Printers, Sivakasi (hereinafter called as 'appellant'). 2.The appellant had re-exported Mark Andy 910 series Fiexo converting system label printing press complete with all standard accessories vide Shipping Bill No. 006574, dt. 31-7-99. This was earlier imported vide B.O.E. No. 14546, dt. 17-3-98. 3.The appellant claimed drawback of Rs. 26,77,888/being 98% of the duties paid a .....

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..... ), on the ground that goods have been used after the importation thereof, is correct or not. 7.The appellant accepted that the machine was installed in April, 1998 and the machine was tested for its performance. However, it is contended that the machine could not serve the purpose for which it was imported. 8.Section 74 of the Customs Act, 1962 says that - "Section 74(1) : When any goods cap .....

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..... d for commercial activity. 11.It is admitted by the applicant that the machine after importation was unpacked, installed and tested. The words used in Section 74(2) are 'which have been used after the importation'. Then by interpreting it as 'used for the commercial activity' would amount to artificially restricting the scope of this section. 12.In this regard Hon'ble Karnataka High Court in M .....

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