Per Shri P.C. Jain :

Briefly stated facts of the case are as follows :

1.1 The appellant herein filed a Bill of Entry through their Customs Clearing Agent for clearance of a consignment of Aluminium alloy extruded products which have been returned from Dubai after exportation thereof from India. The appellant sought exemption of the goods under Section 20 of the Customs Act, 1962 read with Notification No. 97/95 Cus dated 26.5.95 vis-a-vis the related shipping Bill No. DEEF 752 dated 24.1.96 and Invoice dated 23.1.96. Goods were examined on original Bill of Entry and description of the goods was found to be in order as per Invoice and Bill of Entry declaration.

1.2 The benefit of the said exemption Notification 97/95 Cus dated 26.5.95 has not been allowed to the appellant by the lower authorities because condition No. (b) to second proviso of para 3 of the said Notification comes in their way. The second proviso states as follows :

"Provided further that nothing contained in this Notification shall apply to re-imported goods which had been exported -

(a) ..........

(b) ....... under the duty exemption scheme specified under Chapter VII of the Export and Import Policy..........

(c) ..