2026-VIL-1025-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Duty exemption on re-imported goods under Notification No. 158/95-Customs and Notification No. 94/96-Customs - Compliance with conditions and availment of alternative notifications - Exporter of frozen buffalo meat claiming duty drawback. Subsequently, a small fraction of the exported goods were re-imported due to commercial exigencies. At the time of re-import, the importer claimed duty exemption under Notification No. 158/95-Customs and paid back the drawback benefit claimed at the time of initial export along with interest upon re-importation - Whether the conditions of Notification No. 158/95-Customs dated 14.11.1995 for re-importation of goods have been duly complied with by the appellant, and whether the importer is entitled to claim duty exemption benefit under the said notification or alternatively under Notification No. 94/96-Customs, notwithstanding that the benefit was not initially claimed in the B/E – HELD - The documentary evidence clearly demonstrates that the appellant has adequately provided the linkage between the goods initially exported and those re-imported for carrying out the processes envisaged under the notification. The entire cycle of initial export, re-importation of goods and subsequent export was properly documented and the bonds executed by the appellant were cancelled by the Department - It is a settled position of law that once a bond is cancelled, no demand can be raised alleging violation of conditions of such bond execution. The repayment of duty drawback benefits along with interest upon re-importation has been permitted and duly certified by the authorities. The requirement of Notification No. 94/96-Customs dated 16.12.1996, as amended, has also been duly complied with by the appellant through payment of drawback benefits - The appellant is entitled to the benefit of duty exemption under either notification - The differential customs duty demand and the redemption fine along with penalties are set aside. The appeal is allowed
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