https://www.taxtmi.com/caselaws?id=371263 Export of road-construction machinery to Bangladesh after completion of the intended contracts did not, on these facts, amount to a prohibited disposal or breach of Condition 75 of Notification No. 20/99-Cus because ownership remained with the importer and there was no sale or transfer of title; the exemption could therefore not be denied on that basis. The same machinery, when re-imported into India, satisfied the conditions of Notification No. 94/96-Cus because it was the identical goods earlier exported, so nil duty treatment applied and customs duty was not leviable. The customs demand and refusal of refund were accordingly unsustainable. en-us Wed, 28 Nov 2018 00:00:00 +0530 Mon, 02 Mar 2020 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371263 Export of road-construction machinery to Bangladesh after completion of the intended contracts did not, on these facts, amount to a prohibited disposal or breach of Condition 75 of Notification No. 20/99-Cus because ownership remained with the importer and there was no sale or transfer of title; the exemption could therefore not be denied on that basis. The same machinery, when re-imported into India, satisfied the conditions of Notification No. 94/96-Cus because it was the identical goods earlier exported, so nil duty treatment applied and customs duty was not leviable. The customs demand and refusal of refund were accordingly unsustainable. Case-Laws Customs Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371263