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2023 (9) TMI 87 - CESTAT ALLAHABADRejection of request made for extension of time limit for re-export - opportunity of hearing not provided - violation of principles of natural justice - HELD THAT:- From the perusal of N/N. 158/1995-Cus dated 14.11.1995, it is evident that the goods re-exported in terms of this notification could have been re-exported within six months from the date of re-importation or such extended period not exceeding further six months as Commissioner of Customs may allow. In this case the goods were given out of charge on 10.02.2022, accordingly the goods without any permission could have been re-exported by 9th August, 2022 and within a further period of six months from this date i.e. 09.02.2023 with the permission of the Commissioner. In the present case appellant has produced the goods for exportation by following the shipping bill dated 28.01.2023 and made application seeking extension of date for re-exportation vide his letter dated 03.02.2023. He has given sufficient justification for seeking such extension as the delay occurred on the account of ongoing war between Russia and Ukraine for which certain trade sanctions were imposed on trading with Russia. If this cannot be considered as a reason for granting the extension there could be no other justification for such extension as per notification whereby Commissioner has been authorized to grant extension by further six months. The order of the Commissioner not allowing such contention is without any justification and could not be sustainable. Impugned order set aside - Appeal allowed.
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