Denial the benefit of the exemption notification no. 45/2017-Cus...

Denial the benefit of the exemption notification no. 45/2017-Cus and 46/2017-Cus - Re-importation of the goods - The appellant exported goods to Thailand but faced rejection due to quality issues - switch over to the benefit of another Notification No. 158/95-Cus - The Tribunal directed the matter to be reconsidered, allowing the possibility of applying alternative beneficial notifications if applicable. While acknowledging the breach of Notification 158/95-Cus and the consequent liability for duties and penalties, the CESTAT emphasized that if another beneficial notification was available and applicable to the appellant, they could legitimately claim its benefits.

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