https://www.taxtmi.com/caselaws?id=119656 The Tribunal allowed the appeal in a case involving the re-import of goods by a 100% E.O.U. beyond one year from the date of export. Despite the Revenue's demand for duty due to non-fulfillment of conditions, the Tribunal ruled in favor of the appellants. It highlighted the sympathetic approach of Board's Circular No. 60/99 Cus., which did not specify a time limit for re-import in cases of defective goods. The Tribunal emphasized the importance of permissions obtained and concluded that the Circular's provisions justified the appellants' claim for exemption from duty, considering the delay in re-import as a technical lapse. en-us Thu, 04 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 13:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119656 The Tribunal allowed the appeal in a case involving the re-import of goods by a 100% E.O.U. beyond one year from the date of export. Despite the Revenue's demand for duty due to non-fulfillment of conditions, the Tribunal ruled in favor of the appellants. It highlighted the sympathetic approach of Board's Circular No. 60/99 Cus., which did not specify a time limit for re-import in cases of defective goods. The Tribunal emphasized the importance of permissions obtained and concluded that the Circular's provisions justified the appellants' claim for exemption from duty, considering the delay in re-import as a technical lapse. Case-Laws Customs Thu, 04 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119656