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2015 (11) TMI 1499 - AT - CustomsDenial of duty benefit under Customs Notification No. 94/96 -Cus. dated 16/12/96 - Reimport of goods - whether the appellants are eligible for the nil rate of duty as envisaged in notification number 94/96 -Cus. benefit of which was claimed by them while re-import of a consignment of gold jewellery exported earlier for exhibition abroad - Held that:- Condition of 60 days, as provided in the foreign trade policy, is not a prohibition and we further hold that as the goods have been re-imported within a period of 6 months as provided in the notification, read with the foreign trade policy, the appellant is entitled to the benefit of exemption notification number 94/96 Cus. Thus, the appeal is allowed in favour of the appellant with consequential benefits. We direct the concerned authority, the Commissioner of Customs, C.S.I. Airport, Mumbai to release the goods in question, within seven days of receipt or production of a copy of this order. The impugned order is set aside. - Decided in favour of assessee.
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