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2018 (6) TMI 938 - AT - CustomsBenefit of N/N. 21/2002–Cus dt. 01.03.2002 - Time Limitation for re-export of goods - Held that:- The only reason for the demand canvassed by the revenue is that the goods were not re-exported within the stipulated time. In this context, when the exemption notification does not prescribe any such condition of re-export of goods, in that case the delay in re-export of goods by the stipulated date endorsed by the Director General of Hydrocarbons would not result into denial of benefit of exemption Notification - Only for the reason that there has been delay in re-export of goods the benefit of exemption notification cannot be denied to the Appellant - appeal allowed - decided in favor of appellant.
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