TMI Blog2016 (11) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping bill filed by the appellant. Therefore the shipping bill was filed within one year for export of the goods. Extension of six months period - Held that: - the bond executed under Notification No. 158/95-Cus. has been extended and such extension has been accepted by the Revenue. In this fact the period of six months for re-export of the goods stand extended till the validity of the extended period of the bond. Therefore it cannot be said that the appellant has violated the condition prescribed under Notification No. 158/95-Cus. - since the bond executed for the purpose of Notification No. 158/95 has been extended it is as good as the period for re-export of the goods also stand extended - denial of exemption not justified - appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was accepted by the department, therefore the period for re-export of the re-imported goods was available to the appellant for one year within which the appellant have proposed to export the goods. However due to computerized system the department asked the appellant to file online fresh shipping bill. By the time the fresh shipping bill was filed one year period was expired. He submits that since the delay in export is not on the part of the appellant they have filed a shipping bill well within the period of one year. Therefore, the date of first filing the shipping bill should be taken for the purpose of limitation of one year for re-export of the goods. In support, he placed reliance on the various judgments which are cited below: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the issue involved is the eligibility of the Notification No. 158/95-Cus. for re-import of the goods which contains the condition that the re-imported goods after repair should be re-exported within a period of six months and a further period of another six months if it is extended. In the present case, from the first shipping bill, it is observed that the shipping bill was filed within one year from the date of re-import of the goods. As regard the contention of the lower authority that goods were not exported within six months and no further extension of another six months was sought for therefore the exemption is not available. We observed that the shipping bill for the re-export of the goods was admittedly filed within 1 year. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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