2008 (7) TMI 802

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..... . [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of Custom duty. The contention of the applicant is that certain items of jewellery was exported for exhibition purposes and the items were re-imported after 100 days. The Revenue is of the opinion that as per the EXIM policy the export for exhibition purposes i .....

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..... IM Policy. 5. We find that as per the provisions of Notification No. 94/96-Cus. the exported goods are re-imported into India without payment of duty within three years. The restriction of 60 days is in respect of goods by the exporter who is working under DEEC Scheme. The present applicant is not working under the DEEC Scheme., Therefore, prima facie, we find strong case in their favour. Theref .....

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