COMMISSIONER OF CUSTOMS Vs. LEELA SCOTTISH LACE LTD

JUDGEMENT

(1.) Sri K.N. Mohan, learned junior standing Counsel appearing for the appellant-Commissioner of Customs, has placed before us written submissions, on behalf of the appellant along with Board Circulars No. 24/2001-Cus No. 19/2005-Cus and No. 31/2000-Cus and extract of Section 74 to Section 76 of the Customs Act, 1962 (52 of 1962).

(2.) We are still not very convinced as to the manner of working of the provisions of Section 75 and Section 76 of the Act, to allow duty drawback in respect of exported goods and in whose hands, to what extent and in what circumstances, particularly, having regard to the limitation imposed in terms of Rule 3 of the Customs and Excise Duties Drawback Rules, 1995, in terms of proviso to this Rule, Sub-rules (1) and (3) read in conjunction with Rule 6, Rule 8, Rule 11, Rule 13 and Rule 15 of the said Rules.

(3.) Even the submissions made by the Commissioner have not cleared our doubts as to whether an exporter who has not himself either imported the raw material and exported goods and an importer who has not paid customs duty at the time of import, can also claim the duty drawback benefit and as to whether a duty drawback can be allowed even in a situation where the imported raw material has not suffered any customs duty at all, at the time of import.