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2018 (8) TMI 502 - AT - CustomsRe-import of export consignments - extension of time for re-import of goods - N/N. 94/96-Cus dt. 16.12.1996 - whether the extension of time for the re-importation of goods by the appellant is under the aforesaid notification or not? - Held that:- The consignment has been exported after the re-importation to the buyer in Vietnam and also appellant has deposited the DEPB-benefit to the Department and hence, there is no loss to the Revenue - In this case, export consignment could not pass the test of FDA, and accordingly, the appellant has no option for re-importation of goods which has done in this case. The Commissioner order of refusal of extension of time of re-importation is not correct. This is one of the deserving case where the extension of time is required to be allowed in the facts and circumstances of the case - appeal allowed - decided in favor of appellant.
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