https://www.taxtmi.com/caselaws?id=218713 The Tribunal ruled in favor of the appellant, interpreting the date of export as the date when goods were allowed to leave India, which was 19-6-09. Since the goods reentered India within one year, the appellant was eligible for duty exemption under Notification No. 52/03-Cus for reimporting rejected goods. The Tribunal emphasized that the relevant date for computing the one-year period was when the goods were allowed to leave, not when they reached India. This interpretation aligned with the definition of "export" under the Customs Act and supported the appellant's entitlement to duty exemption. en-us Fri, 23 Dec 2011 00:00:00 +0530 Fri, 23 Nov 2012 21:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218713 The Tribunal ruled in favor of the appellant, interpreting the date of export as the date when goods were allowed to leave India, which was 19-6-09. Since the goods reentered India within one year, the appellant was eligible for duty exemption under Notification No. 52/03-Cus for reimporting rejected goods. The Tribunal emphasized that the relevant date for computing the one-year period was when the goods were allowed to leave, not when they reached India. This interpretation aligned with the definition of "export" under the Customs Act and supported the appellant's entitlement to duty exemption. Case-Laws Central Excise Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218713