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2016 (3) TMI 555 - AT - CustomsValidity of Commissioner (Appeals) order - Time for re-export extended - Imported goods on 3.12.2012 under A.T.A. Carnet valid upto 15.5.2013 but importer requested for extension of A.T.A. Carnet for export which is opposed by the department - Held that:- the proviso to clause 4 to the notification provides that Government can extend the period of re-export by six months if it is necessary to do so in public interest. While issuing show cause notice, the provision of notification No. 157/90 ibid must be interpreted by the authorities below. As the provision of notification were interpreted in true sense, no show cause notice was required to be issued to the respondent. Therefore, the learned Commissioner (Appeals) has interpreted the provision of notification correctly and extended the time for re-export. - Decided against the revenue
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