9911796707
TMI Blog2011 (3) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 24-4-2009 passed by Assistant Commissioner, Customs (DBK), Custom House, Chennai. 2. Brief facts of the case are that the applicant filed two shipping bills for re-export of Eveready Brand Alkaline LR6 batteries originally imported under two Bills of entry from Korea on payment of duty of Rs. 1,25,482/-. The goods were re-exported under claim of duty Drawback under Section 74 of Customs Act, 1962 on the reason that these were found defective after clearance. The lower authority rejected Drawback under Section 74 ibid on the ground that the goods had no commercial value at all and as per Section 76 ibid, no Drawback shall be allowed when the market price is less than the amount of Drawback due thereon 3. Being aggrieved by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling in the country and not the price of the goods which the exporter expects to receive from the overseas purchaser". 4.2 In the instant case out of the total 200000 pieces of batteries imported only 203 pieces were found not to match the quality parameters. Out of the 69396 pieces taken up for testing 69193 pieces passed the quality tests, which represented 99.71% of the total. Thus close to 100% of the batteries did pass the quality parameters. Nevertheless on the advice from the Quality Control department a decision was taken to return the batteries with the consent of the suppliers. 4.3 Declaration of "No commercial value" in the shipping bill was for FEMA purposes. The case laws relied upon by the Appellate Authority is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Drawback due, thereon. There is no exception in the Section 76, which restricts applicability of provision of this section to Section 74 only. Once, it is proved that, the market price of any goods is less than the amount of Drawback dues, the Drawback may be rejected in terms of Section 76. Applicant had declared the value of goods as no commercial value. Now they are pleading that no commercial value was declared for purpose of FEMA Regulations. But the fact remains that they have declared the value on NCV. In this case, the market price of goods found to be less than Drawback claimed, and hence the Appeal was rightly rejected by the Appellate Authority. 9. Government does not find any reason to interfere with the appellate Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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