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2024 (2) TMI 978 - AT - CustomsRe-exported goods after three years - Violation of Notification No. 27/2002-Cus - Show Cause Notice issued - HELD THAT:- Since Notification No. 27/2002-Cus is a conditional Notification, the conditions specified therein have to be fully complied with by the importer in order to enjoy the exempted benefit. The Commissioner (Appeals) vide impugned OIA has given the findings that ; '' The appellant did not submit any application to the competent authority for the extension of the period to one year, and did re-export after three years of the limit of extended period gets over, thus prima facie the Notification No. 27/2002-Cus has been violated, and on this basis only the appeal can be considered to be disposed off. The financial trouble of the appellant can not be the basis of his defence.'' Thus, he has dismissed the Appeal. Since the facts are not in dispute, we do not see any reason to interfere with the detailed and considered order passed by the Commissioner (Appeals). Accordingly, we dismiss the present Appeal.
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