DR. D.M. MISRA

This is an appeal filed against Order-in-Appeal No.12&13 /2017/LTU dated 16.01.2017 passed by the Commissioner(Appeals), LTU, Bangalore.

2. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of Gear Boxes (Transmission Assembly Units) and their parts falling under Chapter 87 of the Central Excise Tariff Act, 1985. By a letter dated 27.02.2012, the appellant had informed the Department that they have removed final products for export against invoice dated 19.02.2012 to M/s. Toyota Argentina S.A. Argentina through 3^rd party exporter, which met with an accident on 20.01.2012 and 288 nos. of Gear Boxes contained in the export container was brought back to the factory for quality inspection and later found to be damaged. Hence, they requested for permission for destruction of the said goods at their premises without payment of duty and for removal of the scrap/wastage on destruction of the said goods on payment of duty in terms of Para 6.8(f) of the Foreign Trade Policy (FTP) read with Para 8(ii) of Notification No. 52/2003-Cus dated 31.03.2003 and Para 3(iii) of Notification No. 22/2003-CE dated 31.03.2003. Consequently, they were