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TMI Blog2012 (11) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... ndra Gupta, DR, for the Respondent. [Order per : D.N. Panda, Member (J) (for the Bench)]. - Learned Counsel submits that the goods which were exported on 19-6-2009 were consented for re-import thereof as per information given by the office of Asstt. Development Commissioner, NOIDA. 1.2 Part of the goods meant for export entered into ICD on 28-5-09 in respect of shipping bill No. 2097 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccording to Appellant the importer did not accept the goods upon rejection for which those were reimported to India on 11-6-10. There were 8 days left to complete one year period from the date of export goods. 1.5 On the aforesaid scenario, when the appellant moved the authorities to grant benefit of Notification No. 52/03-Cus., dated 31-3-03 and to release the goods without payment of duty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of computation of one year to grant benefit of the notification. When the did not reach India before 27-5-10 and 1-6-10 it cannot be said that the goods were reimported into India within a year. Therefore when the goods reached on 11-6-10, that date is beyond the stipulated period of one year. Accordingly, the authorities below have rightly passed the order rejecting claim of exemption from dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t since reimport within one year of export is duty free. 6. On appreciation of the scheme of the law and the meaning of export envisaged by law, we do appreciate that law is not to cause impediment but to be interpreted in a manner that it becomes workable. Consequently, the appellant need not be directed to deposit duty for getting the possession of the goods reimported. 7. In the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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