2011 (3) TMI 1297

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.... order of the Commissioner dated 11-8-2010 by which the request of the appellants for re-export of parts of printing machinery imported duty-free in terms of Notification No. 93/2004-Cus. dated 10-9-2004 was rejected. 2. Heard both sides. 3. The relevant facts, in brief, are that the appellants imported parts of printing machinery from M/s. Beijing Mitsubishi Heavy Industries Beiren Pr....

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....work and sought for the return of the balance of the goods, they are under the obligation to return the goods as such. He relies on the decision of the Tribunal in the case of Kerala HiTech Industries Ltd. v. CCE, Cochin - 2001 (132) E.L.T. 593 wherein re-export of goods imported in similar circumstances was permitted. He also relies on the decision of the Tribunal in the case of Alsa Marine & Har....

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....dered the submissions from both sides and perused the records. The appellant is a job worker who received the materials duty-free in terms of Notification No. 93/2004. No doubt the said notification permits "where the materials are found defective or unfit for use, the said materials may be re-exported back to the foreign supplier within three years from the date of payment of duty on the importat....

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....ort of imported goods provided there is no restriction on the import and the export. For example, in cases of wrong supply re-export is being permitted. Even in cases of mis-declaration, the request for re-export is being considered after subjecting the goods to adjudication for the offence of mis-declaration. 6.3 In the present case it has not been alleged that there is any restriction on t....