2014 (11) TMI 299 - AT - Customs

DEBP benefit - Notification No. 94/96-C.E., dated 16-12-1996 - Held that - same goods which had gone without suffering duty from exempted area that does not lose character of exempted goods even on re-importation when there was no substantial change to be dealt differently under law - In the absence of contrary evidence to show that the goods exported were different from the goods re-imported that cannot be held otherwise and no levy of customs duty can be ordered - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed three appeals stating that goods re-imported under Notification No. 94/96-C.E. are not liable to duty if no tax incentive was enjoyed when exported. The Tribunal disagreed with Revenue's argument based on CBEC Manual, as goods maintain their exempted status even upon re-importation without substantial change. No customs duty can be levied without evidence of different goods being exported and re-imported.