TMI Blog2011 (3) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 25-3-2011 - Shri D.P. Singh, J. Order No.., dated 25-3-2011 in F. No. 373/1/DBK/2010-RA-Cus. REPRESENTED BY : S/Shri V. Panchanethan and M. Gapalanathnam, Advocates, for the Appellant. [Order]. - This Revision Application is filed by M/s. Eveready Industries India Ltd. 2, Rainey Park, Kolkata 700019 against the Order-in-Appeal No. C 48/998/O/2009- Sea C. Cus. No. 1143/2009, dated 16-9-2009 passed by Commissioner of Customs (Appeals), Chennai with respect of Order-in-Original No. 8992/2009, dated 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 origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchaser. The relevant observations of the Apex Court are extracted below : 5. At the outset, we would state that the learned Counsel for the appellant has not pressed for the drawback in view of specific provision of Section 76 which inter alia provides that no drawback shall be allowed (b) in respect of any goods the market price of which is less than the amount of drawback due thereon . Therefore, for the purpose of getting drawback, relevant consideration is the market price of the goods prevailing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viso to Section 76 of the Customs Act, 1962 is applicable to only to export under duty Drawback in terms of Section 75 ibid, and not for re-export under Section 74 ibid. 8. From the plain reading of Section 76, it appears that it does not make any differentiation as to whether the provision under this section is applicable to export under Section 75 or Section 74. In terms of Section 76, no Drawback is admissible, if the market price of any goods is less than the amount of 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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