https://www.taxtmi.com/caselaws?id=388320 The Tribunal held that the date of import should be determined based on when the goods are cleared for home consumption, not the date of filing the Bill of Entry. The appellant was entitled to duty exemptions and partial exemption as the goods were re-exported within one year from clearance, leading to the appeal being allowed and providing consequential relief to the appellant. en-us Thu, 18 Apr 2019 00:00:00 +0530 Tue, 12 Nov 2019 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388320 The Tribunal held that the date of import should be determined based on when the goods are cleared for home consumption, not the date of filing the Bill of Entry. The appellant was entitled to duty exemptions and partial exemption as the goods were re-exported within one year from clearance, leading to the appeal being allowed and providing consequential relief to the appellant. Case-Laws Customs Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388320