Claim to alternate exemption under Notification 94/1996 for reimported goods upheld as permissible; remand for de novo adjudication follows.

Appellant entitled to claim alternate exemption under Notification 94/1996 notwithstanding an initial claim under Notification 158/1995 at reimportation; entitlement is subject to satisfying the specific conditions of Notification 94/1996, and absence of findings on those conditions requires remand. Tribunal relied on prior CESTAT precedent to permit belated invocation of the alternate exemption. Matter is remitted for de novo adjudication to determine whether statutory conditions are met; proceedings must observe principles of natural justice and, where practicable, be completed within three months. Appeal allowed by way of remand.

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Issues: Whether the appellant is entitled to claim the benefit of alternate Notification No.94/1996-Cus. dated 16.12.1996 on reimport of goods where benefit under Notification No.158/1995-Cus. was originally claimed and the alternate notification was not claimed at the time of reimport.

Analysis: Relevant legal framework includes Section 149 of the Customs Act, 1962 allowing reassessment and the terms of Notification No.158/1995-Cus. dated 14.11.1995 and Notification No.94/1996-Cus. dated 16.12.1996 governing exemption on reimport/re-export. Prior decisions establish that a claim under an alternate exemption notification may be entertained later even if not originally claimed at the time of reimport, subject to satisfaction of the conditions of that notification and available documentary evidence; precedents cited include the Tribunal and Supreme Court authorities recognising reassessment and entitlement where conditions are fulfilled. The record in this matter shows that the reimport was initially cleared under Notification No.158/1995-Cus., the alternate Notification No.94/1996-Cus. was in force at relevant times, and there is no adjudicated finding on whether the appellant fulfilled the conditions of Notification No.94/1996-Cus.; accordingly further factual and legal determination on fulfilment of conditions is necessary.

Conclusion: The appellant is entitled to claim the benefit of Notification No.94/1996-Cus. dated 16.12.1996 subject to fulfillment of its conditions; the matter is remanded to the adjudicating authority for de novo adjudication following principles of natural justice and to determine whether the conditions of the notification are met.

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