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2017 (2) TMI 293 - AT - CustomsBenefit of N/N. 94/96-Cus dated 16.12.1996 - Section 111(m) of the Customs Act, 1962 - denial on the ground that the re-imported goods is not the same goods which were exported by the appellant - Held that: - the description of goods has not been mis-declared. Documents clearly described the nature of imported goods as non-standard quality drugs and thus the import of the rejected goods cannot be considered to be prohibited in the country attracting Section 111(d) especially when the said goods have been declared to be so. The description of goods given in the Bill of Entry is not incorrect. The Order-in-Original only contested a part of the description where it is claimed that it is re-import of exported goods. If the goods are not re-imported, Section 111(m) is attracted. However, the goods contain two stickers and one of them matches in batch number with the export goods. The other also differs marginally and could be, possibly, a result of clerical error - invocation of Section 111(m) of the Customs Act, 1962 not correct. Penalties set aside - appeal allowed - decided in favor of appellant.
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