TMI Blog2008 (6) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Advocate, for the Petitioner. Shri Ketan A. Dave, for the Respondent. [Judgment per: D.A. Mehta J.]. - The petitioner is a successor Company of a Company known as Gujarat Nylons Limited, which was amalgamated with the petitioner-Company on 01-04-1994. It is an accepted fact that Gujarat Nylons Limited imported new Extruder Screws for Spinning Lines 1, 2, 3 and 4. The goods were imported against Invoice No. Nil dated 30-08-1989 (for 2 Nos.), Invoice dated 19-04-1989 (for 1 No.) and 13-03-1989 (for 1 No.). The goods were cleared against three Bills of Entry dated 04-09-1989, 23-04-1989 and 16-03-1989 respectively. It is the case of the petitioner that out of said imported goods, four pieces of Extruder Screws were to be re-exporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods exported were extruder without motor only, he did not know why their Commercial Division who prepared the invoice described these goods as extruder screws. For the sake of assumption if these goods are treated as extruder instead of extruder screws, the test of 'these very goods' is still not fulfilled because these extruders are without motor as confirmed by Mr. Sinha. Therefore, the identity of the goods is not established with regard to Section 74 (1) of Customs Act, 1962." 3. Being aggrieved, the petitioner carried the matter in appeal before the Collector of Customs (Appeals) who vide order issued on 19-08-1994 came to the conclusion that the imported goods were "Extruder with complete Motors, 4 Nos. (Shipping Section)" whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of Section 74 which was being read by the Drawback Authorities for denying the relief to the petitioner. 5. The relevant extract of the provisions as they then stood is reproduced herein for ready reference: "SECTION 74. Drawback allowable on re-export of duty-paid goods.- (1) When any goods capable of being easily identified which have been imported into India upon which any duty has been paid on importation, - (i) xxxxx (ii) xxxxx (iii) xxxxx ninety-eight per cent of such duty shall, except as otherwise hereinafter provided, be re-paid as drawback, if - (a) the goods are identified to the satisfaction of the Assistant Collector of Customs as the goods which were imported; and (b) the goods are entered for expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to give a meaning which the Court might think might be more appropriate. 7. During the course of hearing, a contention was raised to the effect that such an interpretation would lead to practical difficulties. Suffice it to state that the statute cannot be interpreted so as to resolve one or the other practical difficulties that may arise in implementation thereof, as that would lead to uncertainty and the interpretation would keep on changing with factual matrix. Law of interpretation does not permit adoption of such a course. 8. On facts, as noted hereinbefore, all the three authorities have concurrently come to the conclusion that the goods which are being re-exported are not identified as the goods which have been imported into ..... X X X X Extracts X X X X X X X X Extracts X X X X
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