2010 (12) TMI 140

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent) 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 supplier through Customs House, Chennai wit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds 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, the impugned order is to be set aside. 3. ....