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TMI Blog2016 (3) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... id goods are required to be re-exported till 15.5.2013 whereas vide letter dated 31.3.2013 the respondent requested for extension of A.T.A. Camet for export. The Revenue is of the view that as per the provisions of Chapter III of Article 5 of Customs Convention on the ATA Carnet for the temporary admission of goods, the period fixed for the re-exportation of goods shall not in any case exceed the period of validity of that carnet. Therefore, the show cause notice was issued to the respondent for non-complying with the provisions of notification No. 157/90-Cus dated 28.3.90 as the respondents has retained the said goods beyond the time prescribed In terms of notification No. 157/90-Cus dated 28.3.1990 ibid. Therefore, goods are liable for co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the said Customs Tariff Act, subject to the conditions that:- (1) the event specified in Schedule II is being held in public interest and is sponsored or approved by the Government of India or the Trade Fair Authority of India; (2) the said goods are imported under an A TA Carnet issued in accordance with the Customs Convention on A TA Carnet for temporary admission of goods (hereinafter referred to as the ATA Carnet) and the Carnet is guaranteed by the Federation of Indian Chamber of Commerce & Industry, which has been appointed as the guaranteeing association for ATA Carnet in India (hereinafter referred to as the Federation); (3) the said goods in all respects conform to the description, quantity, quality, value and other specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) construction and decoration material including electrical fittings, for the temporary stands of foreign exhibitors; (iii) advertising and demonstration material which is demonstrably publicity material for the goods displayed, for example, sound recording, films and lanterns, slides and apparatus for use therewith. (iv) equipment including interpretation, apparatus, sound recording apparatus and films of an educational, scientific or cultural character intended for use at international meetings, conferences or congresses. SCHEDULE II EVENTS 1. Trade, industrial, agricultural or crafts exhibition, fair, or similar show or display. 2. Exhibition or meeting which is primarily organised for a charitable purpose. 3. Exhibit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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