https://www.taxtmi.com/caselaws?id=362797 Re-imported goods sent back only for relabelling retained eligibility for Notification No. 94/96-Cus. where their identity as the same goods was undisputed and the record showed no objection from the Port Health Officer. The article states that, in such circumstances, exemption cannot be denied on a hyper-technical view when the importer had re-exported the goods solely to meet labelling requirements. The denial of the notification benefit was therefore set aside, and the matter was decided in favour of the assessee with consequential relief according to law. 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 back only for relabelling retained eligibility for Notification No. 94/96-Cus. where their identity as the same goods was undisputed and the record showed no objection from the Port Health Officer. The article states that, in such circumstances, exemption cannot be denied on a hyper-technical view when the importer had re-exported the goods solely to meet labelling requirements. The denial of the notification benefit was therefore set aside, and the matter was decided in favour of the assessee with consequential relief according to law. Case-Laws Customs Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362797