Goods Re-export Violation Upheld Despite Financial Hardship; CESTAT Confirms Non-compliance with Notification No. 27/2002-Cus.

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....Re-exported goods after three years - Violation of Notification No. 27/2002-Cus - The Commissioner (Appeals) considered the appellant's financial problems but ultimately concluded that the non-compliance with the notification's conditions was not excusable. - The CESTAT sustained the order of Commissioner (Appeals)....