Re-import exemption denied where goods returned after the prescribed period without any approved extension.

Partial exemption under Notification No. 94/96-Cus. was available only where re-imported goods were brought back within one year of export, or within a further period extended by the Commissioner of Customs on sufficient cause. The goods were re-imported after the prescribed period, and no material showed any authorised extension. The essential condition of the notification was therefore not satisfied, and the denial of exemption was upheld.

---

---

Issues: Whether the benefit of Notification No. 94/96-Cus. dated 16-12-96 was available when the re-imported goods were brought back after the prescribed period and no extension was shown.

Analysis: The notification granted partial exemption to goods re-imported into India subject to the condition that re-importation take place within one year of exportation, or within such extended period not exceeding one further year as the Commissioner of Customs may allow on sufficient cause being shown. The goods were exported on 30-4-2001 and re-imported only on 18-9-2002, which was beyond the stipulated period. No material was produced to show that any extension of time had been obtained from the Commissioner of Customs. In these circumstances, the essential condition of the notification was not satisfied.

Conclusion: The benefit of Notification No. 94/96-Cus. dated 16-12-96 was not available, and the denial of exemption was upheld.

---