Re-import of rejected goods treatable as free import as identity and genuineness of export established

Balaji Ceramic Products Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that as identity and genuine export of CPC (Calcined Petroleum Coke) is duly established, re-import of the rejected goods are to be treated as freely importable under Foreign Trade Policy. Facts- The issue involved in this appeal is whether the re-imported petroleum coke have been rightly confiscated alongwith imposition of penalty under Section 112(b) of the Customs Act. The Appellant filed a Bill of Entry for clearance of purportedly re-imported goods (Calcined Petroleum Coke) which were claimed to have been ...