TMI Blog2015 (9) TMI 1528X X X X Extracts X X X X X X X X Extracts X X X X ..... ported within two years of importation, are identified to the satisfaction of the Assistant/Deputy Commissioner of Customs as the goods which were imported earlier are entitled for drawback - In the instant case, the criterion is not satisfied at the time of exportation, because the goods exported are clearly not the same goods which were imported. In any case ignorance of law is no excuse not to follow something which is required to be done by the law in a particular manner. Revision application rejected - decided against applicant. - F.No. 372/11/DBK/2012-RA - 26/2015-CUS - Dated:- 24-9-2015 - Ms. Rimjhim Prasad, Joint Secretary ORDER This revision application is filed by M/s. Rajlakshmi Cotton Mills Pvt. Ltd. (hereinaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise found to be in order. 2.3 The examination report is as follows :- Opened all the cartoons in the presence of AC (Shed) in terms of Section 74 of CA 1962. The goods were found to be Neck pillow. One of the Neck pillow was opened and it is noticed that the plant product stored in the imported rep. sample was stuffed in the pillow rep. sample drawn from ctn nos. 53 118 are sealed with CH seal and forwarded to group for inspection and n/action to ascertain the weight, identity, etc. The import sample is also reseated with customs seal and sent to group for n/action. Opening of 100% of the Neck pillow may damage the goods which is evident on a perusal of the rep. sample. Quantity is found in order. 2.4 On scrutiny of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the pillow. That due to lack of technical knowledge they only mentioned Cotton Neck Pillow and separately shown Lavender Flower below the Cotton Neck Pillow. That for this their claim should not be rejected when the identity of the import and exported goods has been established. That by the sample drawn at the time of import and export it is established that Lavender Flowers were exported without altering its form. 4.4 That sample was drawn for examination at the time of re-export and the report says as that on opening one of the Neck Pillow it is noticed that the plant product stored in the representative sample was stuffed in the pillow . That department cannot allow shipment without identifying import product as order by the group. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry No. 439541, dated 13-4-2007. Thereafter they exported Neck Pillows filled with Lavender Flowers in a cotton pouch vide Shipping Bill No. 6703509, dated 5-6-2007 and 6704286, dated 5-7-2007. As per their Drawback claim filed they have stated that they have exported a total quantity of 2256 kgs of the Lavender Flowers filled in the neck pillow. On scrutiny of the documents, it is observed that the goods imported were Lavender Flower and the goods exported were Cotton Neck Pillows . In terms of Section 74 of the Customs Act, 1962 the goods imported should be identical to the goods exported. The Assistant Commissioner of Customs, Drawback, Air Cargo Complex, Kolkata, vide impugned Order-in-Original rejected the said claim. Being aggriev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were imported; (b) the goods are entered for export within two years from the date of payment of duty on the importation thereof : Provided that in any particular case the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit. (2) Notwithstanding anything contained in sub-section (1) the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government having regard to the duration of use, depreciation in value and other relevant circumstances, may, by notification in the Official Gazette, fix. (3) The Central Government may make rules for the purpose of carrying out the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also agreed that the description of the goods have been changed and the imported goods have been used as a component filled inside the finished product and re-exported as per the provisions of the Customs Act, 1962. 9. Government finds that it is an established fact that the identity of the goods could not be established to the satisfaction of the Assistant Commissioner as required under law. The applicant had admittedly imported Lavender Flowers and exported a new product namely Cotton Neck Pillow and the two goods are not same. In fact even the tariff heading under which each of these items has been classified changed from Lavender Flower under Customs Tariff Heading 0603 90 00 to Cotton Neck Pillows under Customs Tariff Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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