https://www.taxtmi.com/caselaws?id=209530 Duty-free imported parts received for job work could be re-exported even though the foreign supplier no longer required the work and some of the goods had already been used in manufacture of sub-assemblies. Although the specific notification condition for re-export of defective or unfit materials was not strictly met, the Foreign Trade Policy allowed re-export of imported goods where no import or export restriction applied, and the goods were not shown to be restricted. Re-export could not be denied merely because the goods were partially used, provided the balance goods were properly identified as the same imported goods. The rejection of re-export was therefore unsustainable. en-us Thu, 03 Mar 2011 00:00:00 +0530 Wed, 17 Jul 2013 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209530 Duty-free imported parts received for job work could be re-exported even though the foreign supplier no longer required the work and some of the goods had already been used in manufacture of sub-assemblies. Although the specific notification condition for re-export of defective or unfit materials was not strictly met, the Foreign Trade Policy allowed re-export of imported goods where no import or export restriction applied, and the goods were not shown to be restricted. Re-export could not be denied merely because the goods were partially used, provided the balance goods were properly identified as the same imported goods. The rejection of re-export was therefore unsustainable. Case-Laws Customs Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209530