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2012 (11) TMI 728 - AT - Central ExciseExport of goods – re-import after rejected by the importer - limitation of one year - benefit of the Notification No. 52/03-Cus., dated 31-3-03 and to release the goods without payment of duty – Held that:- When the goods were allowed for export, that date should be construed as date of export and that is 19-6-09. It is undisputed fact that goods came back to India on 11-6-10. That is 8 days before expiry of one year from the date of loading of the goods to the ships - there is no reason to deny the benefit of notification in question to the appellant since reimport within one year of export is duty free - appeal is allowed.
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