1987 (11) TMI 278

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..... he appellants had a project at Sri Lanka. For their own use, at the project s site, they exported an Ambassador Car on re-import basis. The car was exported through Madras Port on 3-1-1978. The project was completed on 31-5-1979 but the appellants had to remain in Sri Lanka for another period of 18 months for the completion of the work. On 22-12-1980, the appellants handed over their car to their .....

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..... h as Section 20 proviso stipulated a period of three years for importation of the goods. 3. The proviso to Section 20 specifies that re-importation could be allowed provided, such an importation took place within three years after the exportation of the goods. Since the vehicle in question was said to be re-imported after the period of three years, we hold that the orders of the authorities bel .....

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