TMI Blog2017 (9) TMI 1824X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal has taken a view that when the goods were allowed for export, that date should be construed as date of export and that is 19-6-2009. It is undisputed fact that goods came back to India on 11-6-2010. That is 8 days before expiry of one year from the date of loading of the goods to the ships. In such circumstance, there is no reason to deny the benefit of notification in question to the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntial questions of law :- 1. Whether the Tribunal has erred in holding that date of export of goods, under the Customs Act, 1962 for all purposes, should be construed as date when the goods left India and goes beyond its territory. 2. Whether in case of a 100% Export oriented unit the date of exportation from the unit (in the notification No. 52/2003-Cus., dated 31-3-2003) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. However it was actually exported on 19-6-2009 by ship and on 11-6-2010 it came back to India. Counsel for the appellant has relied upon the two decisions which read as under :- (1) Jal Pac India Ltd. v. Commissioner of Customs, TKD, New Delhi, 2005 (186) E.L.T. 527 (Tribunal). (2) Urvesh Psyllium Industries Ltd. v. Commr. of Cus. (Imports), Mumbai, 2005 (180) E.L.T. 48 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucas TVS Padi v. AC of Customs [1980 (6) E.L.T. 465 (Mad.)]. 5. In the present case when the goods were allowed for export, that date should be construed as date of export and that is 19-6-2009. It is undisputed fact that goods came back to India on 11-6-2010. That is 8 days before expiry of one year from the date of loading of the goods to the ships. In such circumstance, there is no rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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