Hindusthan Malleables And Forgings ... vs Asstt. Collr. Of Cus. on 20 March, 1992
5. The decision of the Calcutta High Court in Hindustan Malleables and Forging P. Ltd. v. Asstt. Collector - 1992 (62) E.L.T. 7 relied upon the appellant has to be distinguished. In that case, writ petitioner had imported a X-Ray Machine, which was found to have some defective components. The components were exported to the supplier of the machine who sent the petitioner replacement of the defective components. In this background the Court held that, since the components sent on replacement had been levied to duty, drawback was payable on the goods exported and the value of such goods could be the value of the goods imported as replacement. In the present case there is no question of any replacement and hence the question of equating the value of the exported goods with that of the replacement does not arise.