2015 (10) TMI 2832

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..... ORDER The brief facts of the case are that the appellant had originally exported certain quantities of metalised film to M/s. Alcan Packaging Strongpack Public Company Ltd., Thailand through CFS, Ludhiana. The said goods exported on 6-2-2010 were rejected by the importer-buyer on account of quality mis-match. Accordingly, the said goods were sent back to the appellant by the buyer vide its Inv....

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....e ld. Departmental Representative for Revenue and examined the records. 3. It is an admitted fact on record that the impugned goods were originally exported by the appellant to its overseas buyer in February, 2010 and the same were rejected by its buyer in 2011 due to quality mis-matching. The goods in question were re-imported by the appellant nearly after 21 months from the date of origina....