https://www.taxtmi.com/caselaws?id=434995 The Tribunal determined that the imported Flexi Tank Containers were considered durable under Notification No. 104/94-Cus, qualifying for exemption. It was clarified that the responsibility to export goods under Notification No. 141/94-Cus did not necessitate personal re-export by the importer. Additionally, the exporters' drawback claims did not affect the applicability of the notification. As a result, the appeals were allowed for the appellant, leading to consequential reliefs, while the revenue's appeal was dismissed. en-us Thu, 02 Mar 2023 00:00:00 +0530 Thu, 09 Mar 2023 08:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434995 The Tribunal determined that the imported Flexi Tank Containers were considered durable under Notification No. 104/94-Cus, qualifying for exemption. It was clarified that the responsibility to export goods under Notification No. 141/94-Cus did not necessitate personal re-export by the importer. Additionally, the exporters' drawback claims did not affect the applicability of the notification. As a result, the appeals were allowed for the appellant, leading to consequential reliefs, while the revenue's appeal was dismissed. Case-Laws Customs Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434995