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2018 (8) TMI 1940 - CGOVT - CustomsRecovery of Duty Drawback - Section 74 of Customs Act, 1962 - claim rejected mainly on the ground that they had re-exported the imported goods after few days of importation, the padlocks are used by customers for years and it was not possible that 7.5 lakh locks could be re-exported by the applicant after collecting from so many customers - HELD THAT:- The re-export of the imported brass padlocks is not disputed by the Revenue authorities and the recovery of duty drawback is ordered by the original authority and upheld by the first appellate authority merely for the reason that the applicant did not produce any evidence to establish that they had not used these goods prior to re-export thereof. However, no such objection had been raised earlier by the original sanctioning authority and instead the drawback amount had been granted on being satisfied about the admissibility of drawback of duty to the applicant. The reason for re-examining this issue later on is not revealed in the order-in-original and if the respondent had any doubt regarding use of the imported goods before re-exporting the same the onus was on the Revenue authorities to establish that the imported goods were not re-exported as such. But no such evidence has been mentioned in both order-in-original as well as order-in-appeal. Instead, the entire case has been decided at the lower level on the ground that the applicant could not produce any evidence to prove that the imported goods were not used by them prior to re-export thereof. The doubt of the Revenue authorities regarding use of the padlocks is not even supported by the Appraiser and the Assistant Commissioner of Customs in their reports who had examined the goods at the time of re-export. Even the reasoning given by the applicant that it was not possible to use the 7.5 lakh locks in a period of 12 days to 60 days and collect the same from the customers for re-export sounds fully convincing. Revision allowed.
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