https://www.taxtmi.com/caselaws?id=117500 CESTAT, New Delhi held that replacement wireless handsets returned by a foreign supplier satisfied para 2.42 of the Handbook of Procedures under the Export and Import Policy 2004-09, because the original goods were re-exported as defective items, the replacement was of the same model, the shipment was made within the prescribed time, and no unauthorised remittance was made. On those facts, the replacement-goods facility was available, so the basis for confiscation under Section 111(d) did not survive. The confiscation and penalty were accordingly set aside. en-us Wed, 01 Mar 2006 00:00:00 +0530 Sat, 23 Jun 2012 11:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117500 CESTAT, New Delhi held that replacement wireless handsets returned by a foreign supplier satisfied para 2.42 of the Handbook of Procedures under the Export and Import Policy 2004-09, because the original goods were re-exported as defective items, the replacement was of the same model, the shipment was made within the prescribed time, and no unauthorised remittance was made. On those facts, the replacement-goods facility was available, so the basis for confiscation under Section 111(d) did not survive. The confiscation and penalty were accordingly set aside. Case-Laws Customs Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117500