2004 (11) TMI 177

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..... cord, the appellants exported Psyllium husk under DEPB scheme. Part of the goods were rejected by foreign buyers as such they were reimported. In the Bill of Entry filed for reimportation of goods, the appellant claimed the benefit of notification 94/96 dated 16-12-1996. The exemption was denied on the ground that the goods have been reimported after a period of 1 year from the date of exportation .....

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..... s. The said condition of the notification can not be relaxed by the Tribunal. Ld. Advocate has also agreed that the benefit of notification would not be admissible to the appellant. However, it is his contentions that there was no justification for imposition of redemption fine and penalty. We agree with the above submission of the appellant, inasmuch as it is well settled law that claiming benefi .....

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