Exporters Can Claim Notification Benefit Later for Reimported Goods if not availed initially

SSK Export Ltd Vs Commissioner of Customs (CESTAT Bangalore)

Exporters could claim benefit under Notification at later stage even if not initially availed in case of Reimported Goods

Conclusion: Where goods had been duly exported after proper declaration in the shipping bills, there was no justification in demanding duty from assessee on the goods re-exported. Even if an applicant did not claim benefit under a particular notification at initial stage, he was not debarred, prohibited or estopped from claiming such benefit at a later stage.

Held

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