https://www.taxtmi.com/highlights?id=84343 The CESTAT held that the reimported food items were eligible for the benefit under Notification No. 52/2003-Cus as they underwent reprocessing, which falls within the scope of 'Repair or Reconditioning' under S.No.14(i). Despite being reimported beyond one year from original exportation, the demand of duty was set aside as the proceedings were time-barred, and the appellant had complied with the conditions by furnishing export details and re-exporting the goods within the stipulated period after reprocessing. en-us Fri, 27 Dec 2024 09:00:37 +0530 Fri, 27 Dec 2024 09:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84343 The CESTAT held that the reimported food items were eligible for the benefit under Notification No. 52/2003-Cus as they underwent reprocessing, which falls within the scope of 'Repair or Reconditioning' under S.No.14(i). Despite being reimported beyond one year from original exportation, the demand of duty was set aside as the proceedings were time-barred, and the appellant had complied with the conditions by furnishing export details and re-exporting the goods within the stipulated period after reprocessing. Highlights Customs Fri, 27 Dec 2024 09:00:37 +0530 https://www.taxtmi.com/highlights?id=84343