https://www.taxtmi.com/caselaws?id=242360 The Tribunal ruled in favor of the appellants in a case involving the export of consignment under the DEPB scheme without actual benefit claims and subsequent rejection and reimport under Notification No. 94/96-Cus. It was determined that since DEPB benefits were not extended, the goods were not exported under the DEPB scheme, allowing the reimport after two years to qualify for benefits under the notification. The Tribunal set aside the lower authorities' decisions, granting the appellants entitlement to benefits under the notification. en-us Wed, 19 Oct 2011 00:00:00 +0530 Tue, 14 Jan 2014 08:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242360 The Tribunal ruled in favor of the appellants in a case involving the export of consignment under the DEPB scheme without actual benefit claims and subsequent rejection and reimport under Notification No. 94/96-Cus. It was determined that since DEPB benefits were not extended, the goods were not exported under the DEPB scheme, allowing the reimport after two years to qualify for benefits under the notification. The Tribunal set aside the lower authorities' decisions, granting the appellants entitlement to benefits under the notification. Case-Laws Customs Wed, 19 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242360