2007 (4) TMI 16

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....hipping Bill filed under DEPB Scheme. Due to some reason, the consignment was recalled and Bill of Entry dated 19-10-2004 was filed for its clearance claiming the benefit of Customs Notification No 158/95, dated 14-11-1995 The assessment was done accordingly Later on, when the Department, in a letter, demanded full duty on the re-imported goods in the wake of non-compliance with the conditions of the above Notification, the assessee raised an alternative claim for the benefit of Notification No 94/96-Cus, dated 16-12-96 (as amended) The claim of the assessee was under Sl No 1(d) of the table annexed to the Notification. Under this entry, it was enough for the assessee to pay the amount of Central Excise duty not paid. So much of the Basic C....

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....in the table annexed to Notification No. 94/96-Cus. gets attracted. The relevant entry is reproduced below : 1. 2. 3. "2A. Goods imported under Duty. Entitlement Passbook       (DEPB) Scheme                                                                                     &n....