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2015 (12) TMI 405 - AT - CustomsBenefit of Notification No. 2/2002-Cus dated 01.03.2002 by treating the system as “Treatment Planning System” - Re-export of goods declared as “Ci Navigation System” - Held that:- Commissioner has given a categorical finding that there was no mis-declaration of the goods and claiming of the benefit of Notification cannot be called mis-statement. He has also recorded that an identical machine was allowed the benefit of the notification in Mumbai port. As such, it has to be held that the importer held a bonafide belief that they were entitled to the benefit of exemption notification. Accordingly he has accepted the importer’s prayer that if duty has to be paid on the said machine, it would not be economical for them to get the same cleared and hence has allowed re-export of the same. - if an identical machine was allowed the benefit of the Notification at Mumbai port, the same would lead to a bonafide belief on the part of the importer to claim the benefit of exemption notification. It is only for economical reasons that importer did not want the machine to be cleared on payment of duty and requested for re-export of the same. - Decided against Revenue.
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