TMI Blog2007 (12) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... description of the goods in question have been properly examined and on that basis it is possible to conclude that condition u/not..158/95 have been satisfied- initially no drawback, DEPB was taken so benefit of not. 94/96 is available - C/162/2004 - A/1990/KOL/2007 - Dated:- 4-12-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per: Chittaranjan Satapa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quently, the Appellants within the prescribed six months period, re-exported 2250 pieces after necessary repair/re-coating. He fairly states that the Appellants should have intimated to the Department at the time of export that the export is being made against the earlier importation but the Appellants not being aware of the procedure failed to do so. However, he states that initially no drawback, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m. 3. The ld. Sr. Advocate also states that in any case since the initial export against which the imports was made no drawback, DEPB etc. was claimed, the duty in any case is 'nil' under Notification No. 94/96-Cus.and in this connection he cites the previous decisions of the Tribunal in the following cases :- (i) Indian Rayon Industries Limited v. Commissioner of Customs, Calcutta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of this case, the Departmental Authorities were satisfied that the imported goods despite no marks and numbers inscribed on it were identical to the goods earlier exported, had the Appellants declared the fact of re-export against the earlier import at the time of filing the shipping bill for the subsequent export, it is reasonable to presume that the Departmental Authorities would h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on account of the Appellants not intimating the Department regarding re-export, no duty would be chargeable in view of Notification No. 94/96 As such, on both counts, the case of the Appellants requires, to be viewed leniently and the duty demand confirmed under the impugned order requires to be set aside. We order accordingly and allow the appeal. (Dictated and pronounced in the open Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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