2010 (12) TMI 140

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....olex (India) Ltd., Bangalore (the respondent) had imported DC Plugs under two bills of entry without payment of duty by utilizing advance licence No.710005192 dt.17/8/2000and No.710006344 dt.22/11/2001.  The advance licences were registered withBangalorecustoms and on finding that out of one crore DC plugs imported 61,600,000 pcs. Were unsuitable, the respondent re-exported the same to the su....

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....nue is that in the case of re-export of goods imported under DEPB scheme, there is a circular issued by Board vide Circular No.75/2000-Cus. dt.11/9/2000specifically providing for re-export and re-credit of duty debited to the extent of 98%.  In the absence of any such instructions or specific provision in the relevant notification allowing importation under DEPB scheme or in the Exim Policy, ....