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2014 (12) TMI 648 - AT - CustomsExtension of time for re-export of goods - Duty free import of the goods for repair and re-export - Consignment of alloy steel spanners had been exported out of India - Denial of exemption - Notification No.158/95-CUS dated 14/11/95 - Held that:- the goods which should have been cleared for repair and re-export by the end of January 2012 were cleared in first week of April, 2012. Though the appellant on 04/10/12 had applied for extension of the period by another six months, it is seen that absolutely no decision was taken by the Customs. Since, the bill of entry has been filed on 14/12/11 and the goods had been presented to the customs for re-export on 27/11/12, in our view the goods should be treated as having been exported within a period of one year and the benefit of notification should be extended as the notification stipulates the re-export within a period of six months period which can be further extended by the Commissioner by another six months and just because the Commissioner in this case has chosen just to sit over the appellant's request for extension and not take any decision, the benefit of the exemption cannot be denied to the appellant on the ground that they failed to re-export within the extended period in terms of the notification. The another plea of the Department is that it is the date of IGM -dated 24/11/11 which has to be treated as the date of import. In our view this plea is not acceptable, as the IGMs can be filed under prior entry system even before the arrival of the vessel and, therefore, the date of IGM cannot be treated as the date of import. It is the date on which the entry inward is granted which has to be treated as date of import, which in this case is not known. - impugned order denying the exemption is not sustainable. The same is set aside - Decided in favour of assessee.
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