CESTAT held that appellant was entitled to benefit under N/N. ...

Customs Notification 94/96 Benefits Must Be Granted For Re-Imported Goods Previously Exported Despite Post-Clearance Claim

February 8, 2025

Case Laws Customs AT

CESTAT held that appellant was entitled to benefit under N/N. 94/96-Cus for imported goods that were initially exported and returned. While the adjudicating authority denied benefits claiming they cannot be granted post clearance, and Commissioner(Appeals) upheld this view, CESTAT found this contradicted earlier Commissioner(Appeals) direction to allow notification benefits. Without any higher forum modifying the previous direction, Assistant Commissioner was bound to grant benefits. Following Supreme Court precedent in Share Medical Care case, CESTAT ruled notification benefits were wrongly denied and allowed the appeal, directing reassessment of goods under N/N. 94/96-Cus.

View Source

← Previous Next →

CESTAT held that appellant was entitled to benefit under N/N. ...

Customs Notification 94/96 Benefits Must Be Granted For Re-Imported Goods Previously Exported Despite Post-Clearance Claim

February 8, 2025

Case Laws Customs AT

You may also like:

The appellant had initially exported Indian tea to Netherlands, which was rejected and recalled to India. Upon re-importation, no DEPB claim was advanced. The goods were...

Import of exported goods for re-processing and thereafter export - appellant could not comply the post import condition of re-export of the goods within stipulated...

Failure to re-export the goods after re-import - Recovery of Drawback - The Appellate Tribunal found that the appellant intended to re-export the goods after repair but...

Seeks to amend notification No. 94/1996-Customs - Exemption to re-imported goods exported under various Export Promotion Schemes. - Notification

SAD - Re-import of goods cleared outside India - Whether goods which have been re-imported and cleared availing the benefit of Notification No.94/96-Cus have to be held...

CBIC exercised powers under Section 7(1)(a) and 7(2) of Customs Act 1962 to amend Notification 61/94-Customs (N.T.) by designating Rajkot in Gujarat as a customs airport....

The appellants imported goods and procured goods from the Domestic Tariff Area (DTA) under exemption notifications, allowing import and procurement of raw materials and...

Benefit of exemption from customs duty - Change of Notification in the bill of entry - alternate exemption Notification - The Tribunal held that, the only criteria to be...

Re-Import of Fuel Injection Pumps (FIPs) - claim of exemption in terms of Notification No. 94/96-Cus - The benefit of the Notification has been rightly denied to the...

Exemption on Re import - notification no. 94/96-Cus dated 16.12.1996 - Benefit of said notification would not be available in a case where any goods exported are...

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

Notification 38/2024 Customs extends the duration for export of aircraft and vessels imported for maintenance, repair and overhauling from 6 months to 1 year, further...

Claim of Rebate of duty on Export made under Rule 18 - Conditions of Notification no. 93/2004-Cs versus Notification no. 94/2004-Cus -Benefit of Notification No. 94/2004...

This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of the WBGST Rules, 2017, where exporters had initially imported...

The circular clarifies the regularization of refund of IGST availed in contravention of Rule 96(10) of CGST Rules, 2017, where exporters had imported inputs without...

Quick Updates: