PHILIPS INDIA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) In this petition, the Petitioner has challenged the Order in Original dated 29th June, 1993 wherein the Assistant Collector of Customs has rejected the drawback claim of the Petitioner as untenable.

(2.) The admitted facts are that the Petitioner had imported parts of potentiometer in belting form strapped in returnable hard board spools. It is not disputed that the Petitioner has paid the duty amount to Rs. 3,26,943 separately in respect of the spools out of the aggregate duty of Rs. 13,51,485 paid by the Petitioner at the time of clearance of the goods. It is also not in dispute that the potentiometers and the spools were also valued and assessed the import duty separately. It is further admitted by the Customs Authority that the Petitioner has in fact re-exported the spools as per the contract.

(3.) It appears that the drawback on the spools has been denied on the ground that what was imported was potentiometers and what was exported were spools and therefore, the Petitioner is not entitled to drawback on spools.