https://www.taxtmi.com/caselaws?id=333422 Under the ATA Carnet exemption scheme, customs duty was refundable only where imported goods were re-exported within the six-month period permitted by Notification No. 157/1990-Cus., as extended by a further six months. The first consignment, re-exported within one year of import, satisfied the maximum permissible period and refund was admissible. The second consignment, re-exported after one year, fell outside the extended limit and the notification conditions were not met, so refund was not admissible for that item. en-us Fri, 01 Jul 2016 00:00:00 +0530 Thu, 17 Nov 2016 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333422 Under the ATA Carnet exemption scheme, customs duty was refundable only where imported goods were re-exported within the six-month period permitted by Notification No. 157/1990-Cus., as extended by a further six months. The first consignment, re-exported within one year of import, satisfied the maximum permissible period and refund was admissible. The second consignment, re-exported after one year, fell outside the extended limit and the notification conditions were not met, so refund was not admissible for that item. Case-Laws Customs Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333422