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Re-import of rejected goods treatable as free import as identity and genuineness of export established
Case Law Details
- Case Name
- Balaji Ceramic Products Vs Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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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 clai...
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