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2013 (10) TMI 1200 - AT - CustomsRe-export - Benefit of Notification No.158/95 - violation to the condition of Notification No.158/95-Cus dated 14.11.1995. The appellant although re-imported the goods on 14.12.2011 did not make application within 6 months thereof – Held that:- During pendency of appeal to ascertain reason of delay, it is only possible to state that there should not be withholding of goods by the Customs for re-export, because authority by an order did not bring out loss of identity of the goods earlier exported meant to be re-exported - Execution of the Bond and Bank Guarantee has already been en-cashed as is revealed by adjudication order. Whether the re-export is a new export or the same goods earlier exported on 29.01.2011 and 30th March, 2011 are meant to be re-exported shall be looked into in the course of regular appeal hearing - Present interim order is passed not to withhold the goods further so as to prevent undue hardship to the assessee - re-export allowed.
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