2023 (9) TMI 577 - CESTAT KOLKATA

Rejection of request for extension of timelines for re-export (of re-imported goods), made by the appellant-assesse - HELD THAT:- The learned Commissioner (Appeals) has inter alia recorded in his order as under:- 12. I find that as per Notification No. 60/2018-Cus, dated 11.09.2018 which is amendment to Notification No. 158/95-Cus, dated 14.11.1995; the time limit of re-export of re-imported goods is extended to one year. It is also observed that the amended notification has not been taken into consideration by the authority while taking decision/ passing order in the subject matter.

This is a live consignment pending with the Department and there are no justiciable reasons recorded on merits in the matter - As there is no appropriate order passed by the Department on merits, the matter remanded to the Jurisdictional Commissioner of Customs concerned with a direction that the case of the appellantassessee exporter be disposed off within 10 days from the date of receipt of the Order.

Appeal allowed by way of remand.