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2018 (3) TMI 1556 - CESTAT MUMBAIBenefit of N/N. 52/2003-Cus. dated 31.3.2003 - denial of exemption on the ground that the re-import had taken place after the stipulated time period of one year - Held that: - reliance placed in the case of KAR MOBILES LTD. Versus COMMISSIONER OF CUS., BANGALORE [2006 (5) TMI 362 - CESTAT, BANGALORE], where reliance placed in Board’s circular No.60/99 wherein the limitation of one year for re-import of the goods was relaxed - benefit cannot be denied on time limitation - appeal dismissed - decided against Revenue.
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