https://www.taxtmi.com/caselaws?id=204351 Exports initially made under the DEEC scheme, once validly de-logged from the DEEC book, are to be treated as non-DEEC exports for the purpose of re-import exemption under Notification No. 94/96-Cus. The Tribunal followed its earlier view that de-logging changes the character of the shipping bill, and held that the extended re-import period granted by the competent authority could not be ignored. Because the goods were re-imported within that extended period, the conditions of the notification were satisfied, and denial of exemption was unsustainable. en-us Fri, 07 Jan 2011 00:00:00 +0530 Fri, 15 Jul 2011 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204351 Exports initially made under the DEEC scheme, once validly de-logged from the DEEC book, are to be treated as non-DEEC exports for the purpose of re-import exemption under Notification No. 94/96-Cus. The Tribunal followed its earlier view that de-logging changes the character of the shipping bill, and held that the extended re-import period granted by the competent authority could not be ignored. Because the goods were re-imported within that extended period, the conditions of the notification were satisfied, and denial of exemption was unsustainable. Case-Laws Customs Fri, 07 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204351