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2018 (7) TMI 105 - AT - CustomsBenefit of N/N. 94/96-Cus. dated 16.12.1996 - denial on the ground that the goods were re-exported to supplier for want of proper labeling as required by PFA Act, 1954 - Ice Creamer Gelato Mix Concentrate - Held that:- The Port Health Officer (PHO) have given no objection for re-import of the goods - In the situation when there is no dispute that the goods re-imported are not the same, which have gone back and returned after re-labelling, it would be unfair to deny the benefit of the Notification to the appellant. The item was back to the supplier merely for rectification of label or otherwise - denial of the benefit of notification to the importer is not just and proper - appeal allowed - decided in favor of appellant.
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