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2009 (1) TMI 577 - AT - CustomsRe-export of re-imported goods - Demand - time limitation - Held that: - The fact that the re-imported goods have been re-exported is not being disputed. It is also not disputed that the Commissioner has power to extend the time limit for re-exportation beyond 6 months - as the goods have already been exported, the question of demanding duty does not arise in spite of the fact that they have re-exported after the stipulated period of 6 months - appeal dismissed - decided against Revenue.
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