TMI Blog2011 (3) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... een violated and therefore the Commissioner has held the goods to be liable for confiscation or has demanded any duty. Therefore, the order of the Commissioner rejecting the request for re-export cannot be sustained. The same is set aside. The Commissioner shall allow re-export subject to the appellants proving that the goods sought to be exported are the same as the goods which were imported. - C/415/2010 - 401/2011, - Dated:- 3-3-2011 - Shri M. Veeraiyan, J. Shri J. Shankara Raman, Advocate, for the Appellant. Shri C. Rangaraju, SDR, for the Respondent. [Order]. This is an appeal against the order of the Commissioner dated 11-8-2010 by which the request of the appellants for re-export of parts of printing machinery im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 405 and submits that the law does not expect anything which is impossible to be done in their case, as the goods belong to the supplier and they do not want the job work to be done, it becomes inevitable on their part to return the balance goods and keeping the goods by them has become impossible. Learned counsel also relies on para 2.35 of the Foreign Trade Policy which permits re-export of imported goods in the same or substantially in the same form provided that the item to be imported or exported is not restricted for import or export. 5. Learned SDR reiterates the finding of the Commissioner in the letter dated 11-8-2010 and submits that the condition of the notification for re-export is not fulfilled. 6.1 I have carefully cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aration. 6.3 In the present case it has not been alleged that there is any restriction on the import of the goods or for export of the same goods. If duty has been paid at the time of import, the re-export as such has to be governed by the provisions of Section 74 of the Customs Act, 1962 on the quantum of drawback. 6.4 In the present case, the goods have been imported duty-free i.e. subject to nil assessment. The appellants are only asking for re-export of the goods in the circumstances mentioned above. The reasoning adopted by the Commissioner for rejecting re-export cannot be appreciated. It is not the case that the condition of the notification has been violated and therefore the Commissioner has held the goods to be liable for conf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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