https://www.taxtmi.com/caselaws?id=268761 Duty-free re-import under Notification No. 158/95 depended on establishing that the goods re-imported were the same machines earlier exported for repair. The Tribunal found that the adjudicating and appellate authorities had passed cryptic, non-speaking orders and had not properly considered the examination report, machine marks and numbers, affidavit evidence, or correspondence showing repair and reconditioning under Central Excise supervision. It also noted that the jurisdictional excise authorities had permitted export after repair and there was no material of manipulation or substitution. The exemption was therefore admissible, the impugned order was set aside, and consequential relief followed. en-us Tue, 03 Mar 2015 00:00:00 +0530 Wed, 02 Dec 2015 01:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268761 Duty-free re-import under Notification No. 158/95 depended on establishing that the goods re-imported were the same machines earlier exported for repair. The Tribunal found that the adjudicating and appellate authorities had passed cryptic, non-speaking orders and had not properly considered the examination report, machine marks and numbers, affidavit evidence, or correspondence showing repair and reconditioning under Central Excise supervision. It also noted that the jurisdictional excise authorities had permitted export after repair and there was no material of manipulation or substitution. The exemption was therefore admissible, the impugned order was set aside, and consequential relief followed. Case-Laws Customs Tue, 03 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268761