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TMI Blog2021 (12) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... ent ORDER Heard the parties. 2. The issue involved in this appeal is whether the appellant is entitled to the benefit of Notification No. 94/96-Cus. dated 16.12.1996. 3. The appellant is having IEC No. 1307006124, have exported organic ginger slices in quantity of 15 MT vide shipping Bill No. 1847508 dated 17.07.2015, from ICD - Thar Dry Port, Jodhpur. The said shipping bill was filed under du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a further period of six months as the Commissioner of Customs may allow. 5. The appellant was asked by the department vide letter dated 22.10.2018 to submit proof of re-export. In turn the appellant vide their letter dated 19.11.2018 informed that due to some reasons, they could not process the said goods and failed to fulfil the condition of the notification. The appellant requested to allow sw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2019 with interest and also repaid the benefit under the MEIS by separate challan dated 10.06.2019 with interest, which is not disputed. Further, the appellant prayed that Notification No. 94/96-Cus. dated 16.12.1996, wherein it is provided that in case of re-import by an exporter, which was made under duty drawback rebate of duty or under bond/ DEEC/EPCG, the custom duty payable on re-import sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under Sr. No. 2 of the table goods other than those falling under Sl. No. 1, exported for repairs abroad and there is no change in ownership of that goods. Further, provided that nothing contained in notification shall apply to re-imported goods which have been exported. 8. Admittedly, in the facts and circumstances of the case, the appellant had availed duty drawback as well as the MEIS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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