https://www.taxtmi.com/caselaws?id=1301 Re-imported herbal extract was held to satisfy the key conditions of Notification No. 158/95-Cus. where the original export and re-import of the same goods were established within the prescribed time and the identity of the goods was sufficiently proved. The Tribunal treated the breach as procedural only for the identifiable 75 kg portion, so exemption was retained for that quantity. Duty was sustained only for 25 kg where compliance was not proved. Confiscation, redemption fine and penalty were set aside for the portion covered by the notification because no substantive violation was shown there. en-us Wed, 11 Oct 2006 00:00:00 +0530 Mon, 14 Apr 2008 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1301 Re-imported herbal extract was held to satisfy the key conditions of Notification No. 158/95-Cus. where the original export and re-import of the same goods were established within the prescribed time and the identity of the goods was sufficiently proved. The Tribunal treated the breach as procedural only for the identifiable 75 kg portion, so exemption was retained for that quantity. Duty was sustained only for 25 kg where compliance was not proved. Confiscation, redemption fine and penalty were set aside for the portion covered by the notification because no substantive violation was shown there. Case-Laws Customs Wed, 11 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1301