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2011 (3) TMI 1297 - AT - CustomsRe-export - Notification No. 93/2004-Cus. dated 10-9-2004 - It is claimed that due to slow down in economic activities the supplier did not want further job work to be done by the appellant and asked for return of the balance of imported parts as such - Held that:- In the present case, the goods have been imported duty-free i.e. subject to nil assessment. The appellants are only asking for re-export of the goods in the circumstances mentioned above. The reasoning adopted by the Commissioner for rejecting re-export cannot be appreciated. It is not the case that the condition of the notification has been violated and therefore the Commissioner has held the goods to be liable for confiscation or has demanded any duty. Therefore, the order of the Commissioner rejecting the request for re-export cannot be sustained. The same is set aside. The Commissioner shall allow re-export subject to the appellants proving that the goods sought to be exported are the same as the goods which were imported.
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