TMI Blog2017 (4) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the bond under which duty free clearance on re-importation was allowed was not fulfilled in time, the lower authorities have rightly demanded the duty in terms of the bond and Bank Guarantee on the re-imported goodss. However, since the re-imported goods on which duty has been collected, have been re-exported subsequently, the matter is remanded to the original authority for considering sanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant exported a consignment of bulk drugs by shipping bill dated May 2005 and due to quality problem, the said goods were re-imported and a bill of entry dated 29.4.2003 was filed claiming the benefit of Notification No.158/95-Cus. The said bill of entry for re-import of the goods was assessed and released for re-processing and re-export as per the conditions of the notification. The re-importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, though the Bank Guarantee was renewed for a further period. As such, he has held that the appellants have not fulfilled conditions of the bond and the guarantee by not re-exporting the goods within six months and not obtaining any extension. 4. After going through the case records, we find that since the conditions of the bond under which duty free clearance on re-importation was allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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