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<h1>Appeal granted for duty-free re-importation of goods, duty payment ordered due to time lapse, later remanded for duty drawback consideration.</h1> The appellate tribunal allowed the appeal for re-importation of Dihydralazine Sulphate without duty payment. However, due to failure to re-export the ... Re-export The appellate tribunal allowed the appeal for re-importation of Dihydralazine Sulphate without duty payment, but the appellants failed to re-export the goods within the specified time. Customs duty was ordered to be paid, but since the goods were eventually re-exported, the case was remanded for consideration of duty drawback. The appeal was allowed by way of remand.
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