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2015 (10) TMI 2391 - CESTAT NEW DELHI

2015 (10) TMI 2391 - CESTAT NEW DELHI - 2016 (333) E.L.T. 98 (Tri. - Del.) - Export of Leather Pouches - 100% EOU - Reimported goods under Notification No. 158/95-Cus - Appellant contended that reimport was within 3 years from date of report and delay of a few months is well within Commissioner's power to condone - Held That:- Condition No. II of Notification No. 158 / 1995-Cus. required that goods be re-exported from date of importation within 6 months of date of re-importation or such extended .....

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R. Sethi, Advocate For the Respondent : Sh. Ranjan Khanna, DR ORDER Per: R. K. Singh: Appeal has been filed against order-in-appeal dated 15.10.2009 which upheld the order-in-original dated 19.08.2009 in terms of which it was ordered that the duty be charged on goods imported vide Bill of Entry No. 505835 dated 28.03.2008 along with interest at applicable rate. The importer was directed to pay duty along with interest within seven days of the order-in-original failing which the Bank Guarantee w .....

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in six months of the date re-importation or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow; iii) The Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied as regards identity of the goods; iv) The importers at the time of importation executes a bond undertaking to:- a) Export the goods after repairs or reconditioning within the period as stipulated; b) Pay, on demand, in the event of his failure to comply with .....

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tion. The appellant contended that delay of a few months in re-export was well within the power of the Commissioner to condone as Commissioner had power to extend the six months period for re-export by a further period of six months. The appellant cited the judgment in the case of Teletube Electronics Ltd. vs. CC, ICD, TKD, New Delhi 2009 (240) ELT 710 (Tri. Del.) and Government of India decision in the case of Harison Chemicals 2006 (200) ELT 171 (G.O.I.) in this regard. 4. We have considered t .....

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months as the Commissioner of Customs may allow. In the present case, the appellant did not seek any permission to re-export the goods beyond the period of 6 months. Therefore, there was no basis for the Commissioner of Customs to allow such export during the extended period beyond six months. It is not claimed by the appellant that it sought permission of the Commissioner of Customs for exporting the goods beyond six months. As no such extension was sought, obviously none was (or could be) gran .....

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