1991 (8) TMI 115

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..... same on payment of duty under B/E No. DI(A) 455 dated 25-5-1988. Afterwards they stated to have found the said machine to be defective and took up the matter with the foreign suppliers. In terms of the agreement entered into with the foreign suppliers, the machine was re-exported for repair and re-import following the procedure prescribed under Notification No. 204/76 dated 2-8-1976. And since th .....

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..... admittedly irreparable their value is nothing and hence less than the drawback claim. 4. Goods were exported for repair and return following the procedure prescribed under Notification 204/76. The export was made under a white shipping bill, without fulfilling the conditions prescribed under Sections 74 and 76 of the Customs Act 1962. Identity of the subject goods was not established and market .....

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