Benefit of exports - once the goods have been exported even ...

Exported Goods Rejected by Buyer Not Subject to Duty; No Obligation to Retrieve or Destroy under Law.

August 30, 2017

Case Laws     Central Excise     AT

Benefit of exports - once the goods have been exported even though the goods were rejected by the buyer side, duty cannot be demanded as there is no condition provided under the law that once the goods is exported and if it is rejected the same should be brought back by the assessee or should be destroyed

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