2024-VIL-1401-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Re-import, Notification No. 52/2003-Cus, Repair or Reconditioning – Appellant exported 25,000 kg of 'Coarse Ground Chilli' and later re-imported 6,000 kg of the same, as a part of the consignment was rejected by the foreign buyer - Appellant claimed the benefit of Notification No. 52/2003-Cus. dated 31.03.2003 for the re-imported goods – Department rejected the claim, stating that since the goods were rejected by the buyer, they would fall under Sr. No. 15 of Annexure-I of the Notification, and the time limit of one year for re-import had elapsed - Whether the appellant is entitled to the benefit of Notification No. 52/2003-Cus. dated 31.03.2003 (Sr. No. 14(i) of Annexure-I) on the re-imported 6,000 kg of 'Coarse Ground Chilli' – HELD - The Sr. No. 14 of Annexure-I to the Notification, goods (other than those specified in Annexure-VII) can be re-imported within three years from the date of exportation for the purpose of repair or reconditioning, and such goods are required to be re-exported within one year of re-importation - the Notification does not distinguish between the types of goods that can be re-imported for repair or reconditioning and the Department's interpretation limiting the scope to only certain types of goods is artificial and against the scheme and spirit of the Notification - Since the appellant had specifically requested for re-import of the goods for repair or reconditioning with the intent to re-export, the benefit of Notification No. 52/2003-Cus. dated 31.03.2003 is admissible on the re-imported goods - the impugned order is set aside and appeal is allowed
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