https://www.taxtmi.com/caselaws?id=362797 Re-imported goods sent abroad solely for relabelling may qualify for the benefit under Notification No. 94/96-Cus. where the goods were originally imported on payment of duty, subsequently re-exported for rectification, and their identity on re-import is undisputed. Compliance with labelling requirements, coupled with the absence of objection from the Port Health Officer, supports availability of the notification benefit. Denial on a hyper-technical basis is not justified where the record establishes that the consignments were the same goods returned after relabelling. en-us Mon, 26 Mar 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362797 Re-imported goods sent abroad solely for relabelling may qualify for the benefit under Notification No. 94/96-Cus. where the goods were originally imported on payment of duty, subsequently re-exported for rectification, and their identity on re-import is undisputed. Compliance with labelling requirements, coupled with the absence of objection from the Port Health Officer, supports availability of the notification benefit. Denial on a hyper-technical basis is not justified where the record establishes that the consignments were the same goods returned after relabelling. Case-Laws Customs Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362797