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

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