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2015 (10) TMI 2391 - AT - CustomsExport of Leather Pouches - 100% EOU - Reimported goods under Notification No. 158/95-Cus - Appellant contended that reimport was within 3 years from date of report and delay of a few months is well within Commissioner's power to condone - Held That:- Condition No. II of Notification No. 158 / 1995-Cus. required that goods be re-exported from date of importation within 6 months of date of re-importation or such extended period not exceeding a further period of six months as Commissioner may allow - Appellant did not seek any permission to re-export the goods beyond the period of 6 months and as such none was granted - Benefit of exemption notification cannot be allowed as one condition is not satisfied - Decided in favour of Revenue.
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