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Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
100% EOU - DTA clearance of manufactured carpets to EPCG licence holders - the appellant have not fulfilled his obligation under the law. - the appellant had cleared the goods without ensuring that his customers submit themselves to the jurisdictional authorities and fulfill pre-clearance conditions. - duty is to be demanded from the appellant alone. - AT
100% EOU - DTA clearance of manufactured carpets to EPCG licence holders - the appellant have not fulfilled his obligation under the law. - the appellant had cleared the goods without ensuring that his customers submit themselves to the jurisdictional authorities and fulfill pre-clearance conditions. - duty is to be demanded from the appellant alone. - AT
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