TMI Blog1983 (1) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... nts and upon hearing the arguments of Shri S.K. Choudhury, Senior Departmental Representative for the respondent, the Tribunal makes the following : 3. This petition was filed before the Government of India against the Order-in-appeal No. C 48/24/76 dated 8-8-1977 of the Appellate Collector of Customs, Madras, passed under Sec. 128 of the Customs Act, 1962 rejecting their appeal against the order No. S 2/12/75-DBK dated 22-1-1976 of the Assistant Collector of Customs (DBK), Custom House, Madras rejecting the claim for drawback of differential amount. By virtue of sub-section (2) of Sec. 131-B of the Customs Act, 1962, this petition has been transferred to this Tribunal to be heard as an appeal. 4. The contention of the petitioners-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) a telegram dated 8-11-1974 from C.W. Ryan to Associated Printers, Madras. were filed. However, letter No. 3M/MICROE/5385 dated 30-10-1974 referred to in the order-in-appeal of the Appellate Collector of Customs, and letter No. Sec. 1 dated 7-5-1975 referred to in the Order (Original) of the Asst. Collector of Customs (Drawback), Madras were not made available, though asked for by us on the date of the first hearing. The invoice issued by the Custom House at the time of export of the equipment was shown to us during the hearing. It is seen therefrom that the goods sent out consisted of: I. 3M Brand 2000E Processor Camera; II. 3M Brand 200R Reader Printer Supply; III. 3M Brand 086 Uniprinter and Supply; IV. 3M Brand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, Home Ministry, C.B.I., etc., the equipment developed snags and as they could not be immediately rectified for want of spares, except for the first day at Bombay, the equipment were on static display only. Even thereafter, the equipment were stored in Madras and were never in use. This is further supported by the fact that most of the consumables like film, print paper and chemicals were re-exported back intact , (emphasis supplied). This would show that the petitioner-appellants themselves have admitted as early as 10-10-1975 that on the first day there was a working demonstration at Bombay. If most of the consumables have been re-exported, some have obviously used; this would strengthen the view that there was a working demonstration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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