IGST not leviable on re-import of goods which were exported for exhibition

Heeralal Chhaganlal Tank Vs Commissioner Of Customs (CESTAT Delhi)  CESTAT Delhi held that the goods exported under LUT are admittedly imported within six months of the export then there is no liability to pay tax on re-import. Thus, reimporting of goods earlier exported for exhibition is eligible for exemption from Customs Duty including IGST under clause (5) of Notification No. 45/2017-Cus. dated 30.06.2017. Facts- The importer- appellant had filed 10 Bills of Entry for re-import of goods exported earlier for participation in exhibition or on a consignment basis. While re-importing of these...