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2016 (11) TMI 220 - CESTAT MUMBAI

2016 (11) TMI 220 - CESTAT MUMBAI - TMI - Re-import for repair - export after repair - Denial of exemption under N/N. 158/95-Cus. dated 14.11.95 - whether the denial of exemption on the ground that re-imported goods not exported within six months, and further six months if extension sought, justified? - Held that: - the shipping bill for the re-export of the goods was admittedly filed within 1 year. As regard second shipping bill that was filed by the appellant only in order to comply the requir .....

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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 allowed - decided in favor of appellant. - Appeal No. C/520/05-NZB - Order No. A/89372/16/C .....

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otification on the ground that as per the notification the re-imported goods after repair should have been re-exported within a stipulated period of six month. However the appellant has neither exported the goods within the stipulated period nor sought extension of time for re-import. Therefore there is a violation of the condition provided under Notification No. 158/95-Cus. Aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner (Appeals) which came to be rejected .....

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he 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 .....

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tor of Customs, Delhi 1995 (79) E.L.T. 271 (Tribunal) (v) Share Medical Care Vs. Union of India 2007 (209) E.L.T. 321 (S.C.) (vi) Commissioner of Customs & C.Ex., Indore Vs. Neo Sack Ltd. 2009 (238) E.L.T. 88 (Tri.-Del.) He further submits that the appellant have claimed the alternative exemption notification No. 94/96-Cus dt. 16.12.1996. He submits that this notification was clearly admissible to the appellant whereunder no time limit is prescribed. Therefore the adjudicating authority as w .....

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LT 98 (Tri.-Del.) 4. We have carefully considered the submissions made by both the sides. We find 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 yea .....

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