2006 (2) TMI 418

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.... for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - Notification 158/95-Cus., dated 14-11-95 granted exemption from payment of basic customs duty and additional customs duty leviable under Section 12 of the Customs Act, 1962 and Section 3 of the Customs Tariff Act respectively on goods, when re-imported into India, subject to certain conditions. These conditions are : (1)....

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....be deemed to be the same if these were re-imported after being subjected to re-manufacturing or reprocessing, recycling or recasting abroad. The appellants re-imported certain goods which were exported by them. They filed Bill of Entry for clearing the goods in terms of the first Notification. But they could not satisfy the condition of re-export within the stipulated time. In the circumstances, t....

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....first Notification. Prima facie, we are unable to sustain this view immediately. It appears to us that the goods which were exported and then re-imported were sought to be cleared for home consumption by the assessee. To such goods, prima facie, the second Notification is per se applicable. Provisions of Section 20 of the Customs Act also seem to support the assessee's case. Appellants, having mad....