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2009 (12) TMI 343 - AT - CustomsRe-import- Notification No. 158/95-Cus- Notification No. 94/96-Cus., dated 16-12-96- whether to the benefit of Notification No. 94/96-Cus. was available to the importer under the DEEC scheme, while the goods imported by the respondents herein were under bond without payment of Central Excise Duty, covered by Sl. No. 1(d) of Notification No. 94/96-Cus. Held that- the benefit of Notification No. 94/96-Cus., the order of the Tribunal’s order is set aside and the order of the Commissioner of Customs restored. In the present case, the goods in question have been exported under the DEPB scheme in terms of Clause 1(d) of the Notification No. 94/96. Therefore hold that the benefit of Notification No. 94/96 has been rightly extended to the importers and accordingly uphold the impugned order and reject the appeal.
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