https://www.taxtmi.com/caselaws?id=151789 Notification No. 158/95-Cus. on re-importation was held applicable where customs records and the Superintendent's certificate showed that the same Girls Anoraks and Boys Anoraks had been exported and later re-imported. The absence of the precise word "re-exported" in the certificate did not defeat the claim, because the document clearly traced the goods through the export and re-import cycle. On that basis, the required identity and correlation of the goods was treated as established, and the notification benefit could not be denied. The duty demand was therefore unsustainable. en-us Mon, 03 Aug 2009 00:00:00 +0530 Sat, 15 Jun 2013 17:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151789 Notification No. 158/95-Cus. on re-importation was held applicable where customs records and the Superintendent's certificate showed that the same Girls Anoraks and Boys Anoraks had been exported and later re-imported. The absence of the precise word "re-exported" in the certificate did not defeat the claim, because the document clearly traced the goods through the export and re-import cycle. On that basis, the required identity and correlation of the goods was treated as established, and the notification benefit could not be denied. The duty demand was therefore unsustainable. Case-Laws Customs Mon, 03 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151789