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2016 (3) TMI 555 - CESTAT NEW DELHI

2016 (3) TMI 555 - CESTAT NEW DELHI - 2016 (343) E.L.T. 374 (Tri. - Del.) - Validity of Commissioner (Appeals) order - Time for re-export extended - Imported goods on 3.12.2012 under A.T.A. Carnet valid upto 15.5.2013 but importer requested for extension of A.T.A. Carnet for export which is opposed by the department - Held that:- the proviso to clause 4 to the notification provides that Government can extend the period of re-export by six months if it is necessary to do so in public interest. Wh .....

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ed:- 27-11-2015 - Ashok Jindal, Member (J) For the Appellant : Shri B B Sharma, AR For the Respondent : Shri S S Dabas, Adv ORDER Per Ashok Jindal Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) extended time for re-export. 2. The facts of the case are that respondent imported goods i.e. Open Vision LT X-Ray System. The said goods were imported on 3.12.2012 under A T A Carnet valid upto 15.05.2013. Therefore, the said goods are required to be re-exporte .....

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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 confiscation and for imposition of penalty on the respondent. The adjudicating authority confirmed the proposal made in the show cause notice. On appeal before the learned Commissioner (Appeals), he considered the prayer of the appellant for extension of time and set aside the order of con .....

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157/90-Cus dated 28.3.90 which is reproduced as under:- "Exemption to specified goods imported for display or use at any specified event In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods described in Schedule I annexed hereto, when imported into India for display or use at any event specified in Schedule II, from the .....

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n 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 specifications given in the ATA Carnet duly certif .....

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s by a further period not exceeding six months; (5) in the event of failure of export the goods within the period specified in condition (4), the customs duty leviable on the goods as on the date of clearance shall be paid by the Federation: Provided that the Federation shall not be liable to pay the customs duty in cases where the said goods are sold in exhibitions or fairs or otherwise disposed of in India on payment of customs duty with the prior approval of the Government of India in the Dep .....

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ittings, 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, in .....

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