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P.G.CHACKO, P.KARTHIKEYAN
Hi-Tech Arai Ltd. – Appellant
Versus
Commissioner of Customs, Chennai – Respondent
Per P.G. Chacko : The appellants had exported a consignment of oil seals vide Shipping Bill No. 28725 dated 15.10.97 and the goods had been returned by the buyers as the same did not conform to their specifications. The returned goods were cleared by the appellants vide Bill of Entry dated 24.7.98. At the time of such clearance, they did not claim the benefit of Customs Notification No. 94/96. However, subsequently, they filed a refund claim, wherein they claimed the benefit of the Notification and the consequential relief of refund of duties paid on the goods. This claim was rejected as unsubstantiated. The decision of the original authority was upheld by the Commissioner (Appeals). Hence the present appeal.
2. After examining the records, we note that both the lower authorities rejected the refund claim for want of evidence of the identity of the imported goods with reference to the exported goods. The impugned order says that there is no evidence that the goods imported were the same as those exported. The lower appellate authority also has not accepted a xerox copy of the examination report produced by the party. We note that, under instructions, the assessing officer had o
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