NICOLIAN BROS Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner has filed the present petition seeking setting aside of letter/order dated 24 -3 -1993 passed by the Respondent No. 2 and the letters/order dated 15 -9 -1991 passed by Respondent No. 3.The petitioner on 9 -2 -1990 procured orders for export of 40 units of ultrasound scanners from a company in Moscow. On 14 -2 -1990 petitioner procured proforma invoice for import of components required for assembly/manufacturing of ultrasound scanners from a company in Austria, On 29 -5 -1990 the petitioner obtained duty -free advance licence for import of scanner components. On 13 -8 -1990 the petitioner imported the first lot of components. The second lot of components were imported by the petitioner on 10 -9 -1990. On 22 -10 -1990 the petitioner paid customs duty of Rs. 7,77,033/ -. The petitioner claims to have paid the customs duty under protest. On 24 -10 -1990 the petitioner exported the ultrasound scanners and fully utilised the imported components in the manufacture and export of the said ultrasound scanners.

(2.) ON account of the export of the ultrasound scanners on 24 -10 -1990 the petitioner claims to have become entitled to the duty drawback of Rs. 7,77,033/ -. On 27 -2 -1991 the petitioner filed a claim for refund/drawback of the said duty along with the relevant documents with the Assistant Collector of Customs (Drawback), New Delhi.

(3.) ON 20 -3 -1992 the petitioner referring to the letter dated 15 -9 -1991 of the Assistant Collector of Customs wrote to the Collector of Customs requesting for consideration of the claim for refund favourably.