Customs exemption for re-imported gold jewellery upheld where the notification's three-year condition was met despite policy-based time limits.

Notification No. 94/96-Cus. was held to apply where re-imported gold jewellery was the same goods earlier exported and was brought back within three years of export. The 60-day limit relied on by revenue was treated as a restriction arising from the DEEC scheme portion of the EXIM Policy, not as a general condition governing re-imports outside that scheme. Because the Customs Notification prescribed its own time condition and that condition was satisfied, the exemption could not be denied merely for non-compliance with the 60-day period in the policy.

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Issues: Whether the benefit of Notification No. 94/96-Cus. could be denied on the ground that the re-imported gold jewellery was not brought back within the 60-day period mentioned in the EXIM Policy, even though the goods were admittedly the same and were re-imported within three years of export.

Analysis: The restriction relied upon by the revenue was found to arise from the DEEC scheme related portion of the EXIM Policy and was not treated as governing exports and reimports outside that scheme. The Customs Notification itself prescribed a separate condition that the goods be re-imported within three years of export, and that condition was satisfied. Since the identity of the exported and re-imported goods was not in dispute, the denial of exemption could not be sustained.

Conclusion: The exemption under Notification No. 94/96-Cus. was rightly available, and the denial of the concession was incorrect.

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