TMI Blog2024 (2) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/2002-Cus is a conditional Notification, the conditions specified therein have to be fully complied with by the importer in order to enjoy the exempted benefit. The Commissioner (Appeals) vide impugned OIA has given the findings that ; '' The appellant did not submit any application to the competent authority for the extension of the period to one year, and did re-export after three ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir rejection by the overseas importer, these goods were re-imported in India. At the time of re-import, the Appellant has opted to get the benefit of Notification No. 27/2002-Cus dated 01/04/2002. As per this Notification, the re-imported goods have to be re-exported within six months or latest within one year if the extension is sought by the Appellant to do so. In the present case, the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 002 is a conditional Notification, the conditions specified therein have to be fully complied with by the importer in order to enjoy the exempted benefit. 5. The Commissioner (Appeals) vide impugned OIA has given the following findings:- I went through the order of the adjudicating authority and statement of the appellant, written replies of the department and the provisions of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is over long back. The appellant did not submit any application to the competent authority for the extension of the period to one year, and did re-export after three years of the limit of extended period gets over, thus prima facie the Notification No. 27/2002-Cus dated 01/04/2013 has been violated, and on this basis only the appeal can be considered to be disposed off. The financial trouble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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