1979 (9) TMI 71 - CGOVT - Customs

Summary

The revision application by M/s. Binny Limited against the Collector of Customs' order was allowed by the Government of India. The case involved the import of sugar mill rollers under a customs notification. The authorities wrongly interpreted the time limit for re-export under the notification. Government clarified that the total period for re-export is six months plus the extended period, not just one year. The re-export by the petitioners was within the extended period, so the delay was condoned, and relief was granted to the petitioners.