https://www.taxtmi.com/caselaws?id=788403 Where defective originally exported goods are re-imported after a separate replacement consignment has been exported, the re-import is not treated as one requiring reversal of the earlier export benefits with interest merely because such benefits were availed on the original export. On the stated facts, Sr. No. 1 of Notification No. 46/2017-Customs dated 30.06.2017 was inapplicable and Sr. No. 5 applied, so the goods were eligible for assessment under that entry without prior reversal of export benefits. The impugned assessment and appellate order were set aside and the amount deposited towards export benefit was directed to be refunded. en-us Wed, 24 Dec 2025 00:00:00 +0530 Sat, 21 Mar 2026 08:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788403 Where defective originally exported goods are re-imported after a separate replacement consignment has been exported, the re-import is not treated as one requiring reversal of the earlier export benefits with interest merely because such benefits were availed on the original export. On the stated facts, Sr. No. 1 of Notification No. 46/2017-Customs dated 30.06.2017 was inapplicable and Sr. No. 5 applied, so the goods were eligible for assessment under that entry without prior reversal of export benefits. The impugned assessment and appellate order were set aside and the amount deposited towards export benefit was directed to be refunded. Case-Laws Customs Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788403