TMI Blog2013 (10) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... only possible to state that there should not be withholding of goods by the Customs for re-export, because authority by an order did not bring out loss of identity of the goods earlier exported meant to be re-exported - Execution of the Bond and Bank Guarantee has already been en-cashed as is revealed by adjudication order. Whether the re-export is a new export or the same goods earlier export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... October, 2012 (referred at page 8 of the appeal folder) for extension of time in terms of Notification NO.158/95-Cus dated 14.11.1995, since 6 months period was going to expire after 3 days of the filing of the application before Customs Authority. Against the application dated 4th October, 2012, ld. adjudicating authority passed an order on 18.01.2013 with the consequence that the goods shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not make application within 6 months thereof. Therefore, the application dated 04.10.2012 was not entertained by authority below. Accordingly, for violation of condition, the adjudication is to be confirmed. 3. Factual aspect of the case reveals that there was lapse from either side. When the goods were re-imported on 14.12.2011, there was abnormal delay in clearance of the goods and that cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is revealed by adjudication order dated 18.01.2013. Whether the re-export is a new export or the same goods earlier exported on 29.01.2011 and 30th March, 2011 are meant to be re-exported shall be looked into in the course of regular appeal hearing. Present interim order is passed not to withhold the goods further so as to prevent undue hardship to the assessee. Let Customs Authority act expedit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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