2011 (1) TMI 104 - AT - Customs

Re-Import - Benefit of the Notification denied on the ground that the goods are not the same which were exported as they were not capable of being identified as being the same goods which were initially imported and exported and then re-imported - at the time of examination the only endorsement on the Bill of Entry is that the packages were opened and verified the marks on the drums with respect to marked description in the documents and this was verified with reference to export documents - no reason for coming to the conclusion that it was not capable of identifying that the goods which were initially imported and exported and then re-imported cannot be the one which were exported assessee entitled to the benefit of the notification appeal allowed

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants, allowing the benefit of Notification No. 94/96 for re-imported chemicals. The Tribunal held that the goods were capable of being identified as the same goods initially imported and exported, satisfying the conditions of the notification. The impugned order was set aside and the appeal was allowed.