2004 (11) TMI 446

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..... ondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Jal Pac India Ltd., is whether the benefit of Notification No. 94/96-Cus., dated 16-12-96 is available to them. 2. We heard Sh. Shita Raman, learned Advocate for the appellants and Sh. D.N. Choudhary, learned S.D.R. for the Revenue. 3. The learned Advocate submitted that the appellants ma .....

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..... them to submit the DEPB licence they could not produce the same and instead they submitted a licence issued under the new EXIM Policy 2002-2007. The Revenue has held that the DEPB licence, issued under the new Policy, cannot be presented for claiming the benefit of Notification No. 94/96; that the Commissioner (Appeals), however, has rejected their appeal on the sole ground that the re-importation .....

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..... is that the re-importation of the goods take place within one year of the exportation or such extended period not exceeding one more year as may be allowed by the Commissioner of Customs on sufficient cause being shown. In the present matter, the goods were exported under Shipping Bill dated 30-4-2001 whereas the goods have been imported under Bill of Entry dated 18-9-2002 which is much beyond the .....

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