Matter remanded to examine issue of Customs Duty Exemption Benefit on re-imported goods

Lupin Limited Vs Commissioner of Customs (CESTAT Delhi)

Conclusion: Since the appellate authority had failed to examine issue of customs duty exemption Notification No. 45/2017-Cus., which provided different levels / measures of exemption benefits to the re-imported goods depending upon which export benefits, like duty drawback, rebate etc., the therefore, matter need to be remanded on the applicability of the exemption notification and whether the appellant was entitled to any benefit in terms thereof.

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