https://www.taxtmi.com/caselaws?id=416150 Re-imported goods were found eligible for Notification No. 94/96-Cus. because the substantive re-import conditions were satisfied on the facts recorded by CESTAT. The Tribunal noted that the goods had originally been exported under a duty drawback scheme, and that duty drawback falls within the scheme contemplated by the notification. Earlier availing of MEIS did not by itself defeat the exemption where the notification's core conditions were met. On that basis, the customs demand was held unsustainable and relief on re-import duty, with consequential benefits in accordance with law, followed. en-us Wed, 08 Dec 2021 00:00:00 +0530 Wed, 22 Dec 2021 07:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416150 Re-imported goods were found eligible for Notification No. 94/96-Cus. because the substantive re-import conditions were satisfied on the facts recorded by CESTAT. The Tribunal noted that the goods had originally been exported under a duty drawback scheme, and that duty drawback falls within the scheme contemplated by the notification. Earlier availing of MEIS did not by itself defeat the exemption where the notification's core conditions were met. On that basis, the customs demand was held unsustainable and relief on re-import duty, with consequential benefits in accordance with law, followed. Case-Laws Customs Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416150