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2017 (9) TMI 931 - AT - CustomsForfeiture of Bank Guarantee at the time of re-import - failure to seek extension of time - whether the appellant has complied with the condition of N/N. 158/95 or not? - Held that: - in the notification, nowhere it is mentioned that the appellant is required to seek extension of time within six months from the date of re-importation. In fact, the fact is not in dispute that re-imported goods are required to be reexported within three years of re-import as per condition (i) of the said notification. When the main condition of notification has not been violated by the appellant, therefore the benefit of notification cannot be denied merely on the ground that appellant did not seek extension of time within 6 months of re-import - appeal allowed - decided in favor of appellant.
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