Re-import exemption under DEPB scheme applies only when exports were actually under the scheme, not on a mere claim.

A re-import restriction tied to goods exported under the DEPB scheme applies only when the goods were actually exported under that scheme. A mere claim in the shipping bill is not enough if no DEPB credit or benefit was in fact granted. On that reasoning, the one-year condition in Notification No. 94/96-Cus. did not apply, and the goods were eligible for the general re-import exemption benefit.

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Issues: Whether goods exported only on a claim under the Duty Entitlement Passbook Scheme, but without any DEPB benefit actually being granted, were to be treated as goods exported under the DEPB scheme for the purpose of the time limit in Notification No. 94/96-Cus. dated 16-12-1996.

Analysis: The notification distinguished between goods exported under a general claim for drawback or rebate and goods actually exported under the DEPB scheme. The time limit of one year in proviso (a) applied only where the goods were in fact exported under DEPB. As no DEPB benefit had been extended and no credit had been issued, the export could not be regarded as one under the DEPB scheme merely because such a claim had been made in the shipping bill. The goods therefore fell outside the restrictive clause and were covered by the general re-import benefit.

Conclusion: The one-year re-import condition was inapplicable, and the appellants were entitled to the notification benefit.

Final Conclusion: The appeal succeeded and the denial of the exemption was set aside, with consequential relief granted.

Ratio Decidendi: For applying a re-import restriction tied to goods exported under a specified export incentive scheme, the goods must have been actually exported under that scheme; a mere claim in the export documents, without grant of the scheme benefit, is insufficient.

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