https://www.taxtmi.com/caselaws?id=49186 A foreign-based crew member who was normally resident abroad and came to India temporarily could be treated as a tourist for TBRE purposes, even though the foreign contract had ended, because the temporary arrival status and substance of the scheme were satisfied. Where the duty-paid goods were subsequently re-exported, the customs duty levied on those goods was treated as wrongly collected and refundable. Relief was, however, subject to verification of re-export by the Assistant Collector. en-us Wed, 13 Apr 1994 00:00:00 +0530 Thu, 12 Aug 2010 13:29:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49186 A foreign-based crew member who was normally resident abroad and came to India temporarily could be treated as a tourist for TBRE purposes, even though the foreign contract had ended, because the temporary arrival status and substance of the scheme were satisfied. Where the duty-paid goods were subsequently re-exported, the customs duty levied on those goods was treated as wrongly collected and refundable. Relief was, however, subject to verification of re-export by the Assistant Collector. Case-Laws Customs Wed, 13 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49186