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2014 (1) TMI 794 - AT - CustomsDenial of drawback claim - reexport of goods - Imposition of redemption fine and penalty - Confiscation u/s 113 - Penalty u/s 114(iii) - Held that:- appellants have furnished detailed re-conciliation statements, tally sheets and the records maintained by them to the lower authorities. These records establish a continuous link from the time of filing the bills of entry to the processing activities done and their re-export. These details include supplier name, number of pieces, appellant heat number, test number, lot number etc. Tally sheet and chartered engineers certificate is also furnished to that effect. It is not distinguished by the adjudicating authority as to why the documentary evidence produced by the appellant are not acceptable. There are no allegations of diversion of imported goods. It is also not the claim of the Revenue that 100% goods being exported are of indigenous manufacture. Even if it is presumed that goods being exported represent a mixed lot of imported and indigenous Flanges then also for imported goods proportionate drawback under Sec 74 of the Customs Act 1962 would be admissible to the appellant. Burden of proof to establish the indigenous nature of goods and the extent being exported lies with the investigation and an exporter cannot be denied the export incentives on the basis of presumptions/doubts raised by some statements for which even no cross examination was extended to the appellants. From the perusal of the case records, it has not been declared by the appellant in the customs documents filed before the Revenue that goods being exported are manufactured in India. On the contrary, appellant has always claimed it to be a case of re-export of imported goods under claims of Sec. 74 drawback. Therefore, confiscation of export goods under Sec 113 of the Customs Act 1962 and imposition of redemption fine is not justified and needs to be set aside. Penalties imposed upon the appellants under Sec. 114(iii) are also required to be set aside - Decided in favour of assessee.
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