TMI Blog1994 (2) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... xport to the satisfaction of the Lower Authority. The framers of the statute have visualised that in all cases it may not be possible to have the identification of the goods entered for export with respective part numbers, etc. and hence the acceptance of the documents relating to identification has been left to the satisfaction of the proper officer. The Supplier s confirmation dated 25th February 1993 is a valid evidence to show that the 240 drums exported were the same as imported. The proper Officer should have accepted this evidence even though this was not available at the time of export. (ii) The suppliers have chosen to replace the 240 winding drums free of charge against defective drums supplied during the warranty period of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal Authority. The two numbers Automatic Cone winding machines were imported under cover of two Bills of Entry which were assessed provisionally as per the Court s order in W.P. No. 1438/91. (c) The drums when imported as in-built parts of the winding machines, they normally do not have part numbers. In such a situation, it is necessary to go by the import documents and also attendant circumstances under which the re-export was made and subsequent replacement was received. 6. Before installation, the Suppliers representative checked the performance of the machines by conducting several tests and found that the problem would be solved with the replacement of existing drums of 2-turns with the drums of 2.5 turns, vide letter No. ATM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records of the appeal submissions made by the appellant and pleadings made by the consultant. I find the appellants have imported a highly sophisticated and modern equipment i.e. Auto Cone winding machine. When this machine was installed and its performance was tested by the Supplier s representative, he found that the original winding drums of 2 turns, supplied along with the machine had to be replaced by the drums of 2.5 turns. Therefore, such drums numbering 240 were re-exported and the equal quantity of drums of 2.5 turns were re-imported free of cost, on payment of Customs duty again. The Lower Authority had rejected the appellant s claim for drawback stating that in the absence of any noticeable marks and numbers on the goods, it was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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