2025-VIL-2135-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Duty Exemption on re-import of part of imported goods in terms of Notification No.94/96-Cus. dated 16.12.1996 - Appellant exported tractors claiming duty drawback and duty credit. The tractors were exported in Semi Knock Down (SKD) condition along with tyres and tubes procured from an Indian supplier. Some of the tyres and tubes were rejected by the buyer due to quality concerns, and the appellant filed B/E for re-importing the rejected tyres and tubes, claiming customs duty exemption under Notification No.94/96-Cus. dated 16.12.1996 - Whether the appellant is eligible for the Customs duty exemption under Notification No.94/96-Cus. on the re-imported tyres and tubes – HELD - The appellant has satisfactorily established the identity of the re-imported tyres and tubes as the same goods that were exported earlier along with the tractors. The notification requires the re-imported goods to be the same as the exported goods, and this condition is fulfilled even if the appellant re-imports only a part of the exported goods (i.e., the tyres and tubes) and not the entire tractor in SKD condition - The appellate authority has chosen to reject the case holding that since the goods exported were tractors and that reimported were only tyres and tubes, appellant are not the same as the goods exported. If the recipient of the goods has raised quality issues only with the tyres and tubes, it would be opposed to commercial logic to expect the entire shipment of tractor in SKD condition to be returned for the benefit of the notification to be extended - The documentary evidence, such as the invoices, packing lists, and markings on the tyres, corroborated the appellant's claim that the re-imported goods were the same as the exported goods - The impugned order is set aside granting the appellant the customs duty exemption under Notification No.94/96-Cus – The appeal is allowed
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