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Customs - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Re-import of jewellery exported for exhibition - Benefit of ...

Customs

October 3, 2022

Re-import of jewellery exported for exhibition - Benefit of exemption - The admitted fact is that there being no sale in the transaction, neither the IGST is paid by the appellant nor they had claimed refund for it. These facts are not in dispute. Thus, the appellant has rightly filed the bill of entry claiming the exemption under Sl.No.5 of the Table to the said notification. - AT

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