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2016 (9) TMI 1407 - AT - CustomsExtension of time for re-export of goods - goods re-imported for reprocessing, etc. - N/N. 158/95-Cus., dated 14-11-1995 - Held that: - The N/N. 158/95-Cus. allows the normal period of 6 months for re-export and also empowers Commissioner of Customs to allow re-export within extended period not exceeding a further period for 6 months - We are not able to comprehend that when the fact of re-export of the goods is not in dispute how the duty of customs on the goods which have already been exported could be confirmed. The facts on record indicate that there have been circumstances like frequent electricity cut leading to delay in re-export of the goods which is beyond the permissible period of 6 months. The Commissioner of Customs is directed to reconsider the matter leniently to grant ex post facto permission for re-export within the further period of 6 months in terms of N/N. 158/95-Cus. - appeal allowed by way of remand.
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