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2016 (11) TMI 220 - CESTAT MUMBAIRe-import for repair - export after repair - Denial of exemption under N/N. 158/95-Cus. dated 14.11.95 - whether the denial of exemption on the ground that re-imported goods not exported within six months, and further six months if extension sought, justified? - Held that: - the shipping bill for the re-export of the goods was admittedly filed within 1 year. As regard second shipping bill that was filed by the appellant only in order to comply the requirement of computer system. Therefore it cannot be said that the date of filing of shipping bill is online shipping bill but it is continuation of the first shipping bill filed by the appellant. Therefore the shipping bill was filed within one year for export of the goods. Extension of six months period - Held that: - the bond executed under Notification No. 158/95-Cus. has been extended and such extension has been accepted by the Revenue. In this fact the period of six months for re-export of the goods stand extended till the validity of the extended period of the bond. Therefore it cannot be said that the appellant has violated the condition prescribed under Notification No. 158/95-Cus. - since the bond executed for the purpose of Notification No. 158/95 has been extended it is as good as the period for re-export of the goods also stand extended - denial of exemption not justified - appeal allowed - decided in favor of appellant.
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