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2017 (9) TMI 1824 - HC - CustomsRe-import of export goods - relevant date for export - HELD THAT:- The date of export can be construed from reading of Section 2(18) of Customs Act, 1962. The date on which goods left India and goes beyond its territory then export takes place. Tribunal has taken a view that when the goods were allowed for export, that date should be construed as date of export and that is 19-6-2009. It is undisputed fact that goods came back to India on 11-6-2010. That is 8 days before expiry of one year from the date of loading of the goods to the ships. In such circumstance, there is no reason to deny the benefit of notification in question to the appellant since reimport within one year export is duty free. The issue is required to be answered in favour of the assessee and against the department - Appeal dismissed.
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