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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 ..... ort, that date should be construed as date of export and that is 19-6-09. It is undisputed fact that goods came back to India on 11-6-10. That is 8 days before expiry of one year from the date of loading of the goods to the ships - there is no reason to deny the benefit of notification in question to the appellant since reimport within one year of export is duty free - appeal is allowed. - C/620 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by shipping bill No. 2095 was cleared on 28-5-09 and rest of the goods covered by shipping bill No. 2183 and 2182 were cleared by ICD on 2-6-09. Thereafter, the consignments moved for export to the place of export port reached on 15-6-09 at the port in terms of receipt no. 21097, 21102 21277, 20753 and 20703. 1.3 Customs authorities allowed export on 19-6-09. This is the date on which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel further submitted that there was no mala fide in the entire deal to cause loss to Revenue. The goods came back upon rejection by foreign buyer as it is before completion of one year. No reasons are attributable to the appellant against rejection. Therefore, taking back the goods without payment of duty would be justified in terms of Notification since the appellant has already suff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also fortified from the judgments of Hon ble High Court of Madras in the case of Lucas TVS, Padi v. A.C. of Customs [1980 (6) E.L.T. 465 (Mad.)]. 5. In the present case, when the goods were allowed for export, that date should be construed as date of export and that is 19-6-09. It is undisputed fact that goods came back to India on 11-6-10. That is 8 days before expiry of one year from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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