Judgment

SABYASACHI MUKHARJI, J.-This appeal under Section 130-E(b) of the Customs Act, 1962 (hereinafter called the Act) is directed against the order dated July 14, 1987 of the Customs Excise and Gold (Control) Appellate Tribunal (hereinafter called CEGAT). By the impugned order the Tribunal allowed the appeal of the respondent.

2. On June 7, 1980 the respondent M/s Sun Industries of Calcutta had shipped 6000 bundles containing 1,00,000 sets of plywood panels for tea chests on the M. V. Mohur Gang. The shipment of the said goods was intended for delivery at Colombo under claim for drawback on the said goods under Section 75 of the Act against shipping bill. On June 20, 1980 on proceeding to the voyage after shipment of the goods, the ship developed engine trouble on the way and returned back and ran aground in Indian territorial waters at the port of Paradeep. The fitting stores and cargo vessel had been salvaged into India under the supervision of Port Trust, Paradeep. The respondent thereafter applied for drawback under Section 75 of the Act. By an order dated October 25, 1986, the Assistant Collector of Customs rejected the claim for drawback on the said goods under Section 75 o