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TMI Blog2009 (1) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... an, Member (T)]. - This is an appeal by the Department against the order of the Commissioner (Appeals) No. IND-I/242/2005, dated 29-7-2005. 2. Heard both sides. 3. The facts of the case, in brief, are that : (a) The respondent exported a consignment which was re-imported and Bill of Entry No. 68 dated 17-1-2003 was filed claiming exemption applicable to re-imported goods in ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-1-2003 even though re-exportation has taken place beyond the stipulated period of 6 months. However, he gave liberty to consider other action as deemed fit. (e) In pursuance of the observation in the said order, a show cause notice dated 11-4-2005 was issued seeking to finalize the assessment and demand duty. The original authority vide his order dated 18-6-2005 confirmed the demand of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Commissioner vide his order dated 16-3-2005, taking into account the submission of the party that no show cause notice was issued before finalization, gave liberty to the department to issue show cause notice. In pursuance of the said direction show cause notice was issued, duty has been confirmed and, therefore, the observation of the Commissioner that his previous order dated 16-3-2005 did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portation and re-exportation is forthcoming. We find that the Commissioner (Appeals) has taken a correct decision by holding that as the goods have already been exported, the question of demanding duty does not arise in spite of the fact that they have re-exported after the stipulated period of 6 months. We are fully convinced with the decision and the reasoning for taking such decision and endors ..... X X X X Extracts X X X X X X X X Extracts X X X X
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