TMI Blog2016 (2) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... even in the general duty-free import allowed for EOU under notification No. 52/2003. Admittedly, all the conditions for such exemption have been satisfied by the appellant. Considering the facts of the present case, we find that appellant cannot be denied such exemption only on the ground that they claimed and followed another exemption notification. Demand of customs duty in the present case is not sustainable - Decided in favor of assessee. - Customs Appeal No. 553 of 2010 - Final Order No. 53857/2015-CUS (DB) - Dated:- 30-12-2015 - G. Raghuram, President And B. Ravichandran, Member (T) For the Appellants : Shri Priyadarshi Manish Ms Anjali Manish, Advs For the Respondent : Shri Ranjan Khanna, DR ORDER Per B Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aimed exemption under notification No. 158/95 Cus. Dated 14.11.1995. The learned Counsel pleaded that they have executed a B17 Bond, all the goods imported by them are duly entered in their records and duty liability are debited in Bond account. All the conditions stipulated in the said notification No. 52/2003 have been fulfilled by them. He further submitted that the Hon'ble Supreme Court in Share Medical care vs. Union of India [(2007) 4 SCC 573] held that if an applicant does not claim benefit under a particular notification at the initial stage, he is not debarred, prohibited or stopped from claiming such benefit at a later stage. 3. Learned AR reiterated the findings of the original authority. He submitted that at the time of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and to follow the conditionalities, in the present case, we find that the impugned re-import will fall even in the general duty-free import allowed for EOU under notification No. 52/2003. Admittedly, all the conditions for such exemption have been satisfied by the appellant. Considering the facts of the present case, we find that appellant cannot be denied such exemption only on the ground that they claimed and followed another exemption notification. The Hon'ble Supreme Court's decision in Share Medical Care (supra) is applicable to this case also. The re-imported goods have been re-exported out of country. The eligibility of the appellant for exemption under notification No. 52/2003 has not been contested on any ground other than ..... X X X X Extracts X X X X X X X X Extracts X X X X
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