Ajoy Nath Ray, J. - (1.) In this application the writ petitioner claims for payment of export drawback as already ordered to be paid by an order of the Collector of Customs dated 16-9-1986, as upheld in revision by an order of the Central Government passed on 19th February, 1988.
(2.) The petitioner imported from one LECO Corporation of USA a particular X-Ray machine for the purpose of detection of impurities present in molten iron being traces of such metals as silicon, manganese and phosphorus. The machine duly arrived in India but while it was being set up it was found that certain components were defective and needed replacement.
(3.) The writ petitioner duly despatched these defective components and received back the replacement machinery in three fresh consignments. These three fresh consignments were treated as fresh imports for the purpose of payment of import duty.;