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Issues:
- Appeal dismissed for default - Rejection of Drawback claims for Wool and Synthetic Fibre Contents - Requirement of declaration under Item 2503(C) of the Drawback Schedule - Arguments presented by the Appellants - Department's Representative's stance on the case - Interpretation of Drawback provisions - Decision on the appeals Appeal Dismissed for Default: The main appeal was dismissed for default by the North Regional Bench but was later transferred to Special Bench 'D' and taken up on merits. The Department's Representative did not object to considering the appeal restored, leading to the hearing of the appeals on merits. Rejection of Drawback Claims: The Assistant Collector allowed the claims for Yarn Contents but rejected the claims for Wool and Synthetic fibre contents due to the lack of a specific declaration at the time of shipment. The Appellate Collector later allowed the Drawback for wool content but upheld the rejection for synthetic fibre contents, leading to a consolidated Revision Application to the Central Government. Requirement of Declaration: The dispute revolved around the requirement under Entry 2503(C) of the Drawback Schedule for a specific declaration at the time of shipment regarding the nature of the synthetic fibre content used in the exported goods. Arguments Presented by the Appellants: The Appellants argued that the declarations on the Shipping Bills, along with additional declarations and the high fineness of the yarn used, should suffice for meeting the requirements of the Drawback Schedule. They emphasized the liberal interpretation of Drawback provisions and the acceptance of declarations submitted after shipment by Customs House. Department's Representative's Stance: The Department's Representative contended that the appellants had not made the required declaration at the time of shipment, and the subsequent submissions did not fulfill the prescribed requirement. He highlighted the mandatory nature of the declaration and the limitations on the Tribunal's power to relax such provisions. Interpretation of Drawback Provisions: The Tribunal observed that while the appellants did not make the prescribed declaration explicitly, the description of the goods and their high fineness indicated compliance with the requirements. They acknowledged the export promotion nature of Drawback and interpreted the provisions accordingly, aligning with the Appellate Collector's decision on wool content. Decision on the Appeals: The Tribunal allowed all 9 appeals, directing the grant of consequential Drawback for the Synthetic Fibre contents in the exported goods to the appellants based on the inference drawn from the description and quality of the goods in the shipping documents.
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