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2018 (1) TMI 571 - AT - CustomsBenefit of Notification No. 158/95 - exported goods, found defective, imported for repair and subsequently re-exported - Held that: - it is admitted that the goods have been re-exported within one year of re-import into India. The relevant date under N/N. 158/95 has been clarified by the Board vide Circular dated 03.06.97. Accordingly, considering the date of actual clearance of goods on assessment of bill of entry of all the re-exports in the present case happened within one year. Regarding re-exports made after six months of re-import, the appellant did not seek due extension from the Commissioner of Customs - Held that: - the extension of time limit which is otherwise available as part of the terms of the said Notification should be considered as procedural in the present facts of the case. When the matter of export is not in dispute, denial of exemption under N/N. 158/95 only on the ground of non availability of permission extending the time limit is not sustainable. Appeal allowed - decided in favor of appellant.
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