AIR 2000 SUPREME COURT 376 ::1999 AIR SCW 4513 ::2000 CLC 498 (SC) ::(1999) 114 ELT 775 ::(1999) 85 ECR 822 ::1999 (9) SCC 522 ::(1999) 7 Scale 202 ::(1999) 9 Supreme 515 ::2000 (1) SRJ 122 ::(1999) 9 JT 281 (SC) ::1999 (9) JT 281

Supreme Court Of India

Hon'ble Judge(s): S. P. Bharucha, Ajay Prakash Misra, R. C. Lahoti , JJJ

Customs Act (52 of 1962) , S.25(1)— Notification No. 13/81 - Benefit of - Entitlement - Tea Company exported machinery for repairs and re-imported thereafter - No licence is required for such import - Notification No. 13/81 would not be attracted. Under S. 20 of the Customs Act, 1962 read with the definition of 'import' as given in Cl. 23 of S. 2, imported goods would include re-imported goods as well and therefore the goods sent out of India and re-imported would also be liable to payment of duty in the same manner in which they would have been liable if imported for the first time in India. In the matter of goods sent out for repairs only there is exemption notification No. 204/76. The benefit thereof has been taken by the appellant. A perusal of Import Export Policy 1992-97 and Exemption Notification No. 13/81 clearly shows that the benefit thereof was not available to the appellant in the case at hand. The machinery parts exported for repairs and re-imported thereafter did not require any licence for the import of the goods, which licence is one of the conditions precedent to attract applicability of Notification No. 13/81. Same is the inference which flows from the provisions contained in paragraphs 24, 25, 26, and 31 of the Policy. Para 172 of the Policy makes it legal to re-import after repairs abroad the machinery and equipment exported specifically ....