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2017 (4) TMI 833 - AT - CustomsBenefit of N/N. 158/95-Cus - duty drawback - re-imported goods not re-exported within stipulated time - Held that: - identical issue came up before the Tribunal in the case of Medinex Laboratories Pvt. Ltd. vs. CCE, Mumbai [2003 (3) TMI 504 - CEGAT, MUMBAI], where it was held that since the conditions of the bond under which duty free clearance on re-importation was allowed was not fulfilled in time, the lower authorities have rightly demanded the duty in terms of the bond and Bank Guarantee on the re-imported goodss. However, since the re-imported goods on which duty has been collected, have been re-exported subsequently, the matter is remanded to the original authority for considering sanction of draw back - if the lower authorities are intending to collect the duty liability on the re-imported goods, the original authority should consider sanction of drawback to appellants in respect of duty, if any, recovered on re-imported goods - appeal allowed by way of remand.
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