2012 (11) TMI 728

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....cate, for the Appellant. Shri Rajindra Gupta, DR, for the Respondent. [Order per : D.N. Panda, Member (J) (for the Bench)]. -  Learned Counsel submits that the goods which were exported on 19-6-2009 were consented for re-import thereof as per information given by the office of Asstt. Development Commissioner, NOIDA. 1.2 Part of the goods meant for export entered into ICD on 2....

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.... to reach its destination abroad. 1.4 According to Appellant the importer did not accept the goods upon rejection for which those were reimported to India on 11-6-10. There were 8 days left to complete one year period from the date of export goods. 1.5 On the aforesaid scenario, when the appellant moved the authorities to grant benefit of Notification No. 52/03-Cus., dated 31-3-03 ....

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....lowed to leave ICD is the relevant date for the purpose of computation of one year to grant benefit of the notification. When the did not reach India before 27-5-10 and 1-6-10 it cannot be said that the goods were reimported into India within a year. Therefore when the goods reached on 11-6-10, that date is beyond the stipulated period of one year. Accordingly, the authorities below have rightly p....