https://www.taxtmi.com/caselaws?id=48228 Re-imported goods remain subject to Section 20 of the Customs Act, 1962 and to the conditions attached to the exemption notification elected at import. Notification No. 158/95-Cus. required re-export within the stipulated period and compliance with the bond, so the importer could not later switch to another notification to avoid those obligations. Notification No. 94/96-Cus. applied only to goods exported under the DEEC or EPCG scheme and did not extend to consignments exported under the DEPB Scheme. The Tribunal's order was set aside, the demand was restored, and the appeal was allowed. en-us Wed, 16 Jul 2008 00:00:00 +0530 Mon, 19 Sep 2016 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48228 Re-imported goods remain subject to Section 20 of the Customs Act, 1962 and to the conditions attached to the exemption notification elected at import. Notification No. 158/95-Cus. required re-export within the stipulated period and compliance with the bond, so the importer could not later switch to another notification to avoid those obligations. Notification No. 94/96-Cus. applied only to goods exported under the DEEC or EPCG scheme and did not extend to consignments exported under the DEPB Scheme. The Tribunal's order was set aside, the demand was restored, and the appeal was allowed. Case-Laws Customs Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48228