Benefit of notification 52/2003-Cus. dated 31.03.2003 admissible on re-import of rejected goods

AVT McCormick Ingredients Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore) CESTAT Bangalore held that benefit of notification 52/2003-Cus. dated 31.03.2003 admissible on reimport, re-processing and re-export of ‘Coarse Ground Chilli’ which has been rejected by the foreign buyer. Facts- The appellant had filed a Bill of Entry dated 21.11.2023 for re­import of 6000 kg. ‘Coarse Ground Chilli’ which was originally exported against Shipping Bill dated 31.10.2022. The initial export consignment was of 25,000 Kg. against the said Shipping Bill which owing variation in granulation (par...