TMI Blog2018 (1) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - the extension of time limit which is otherwise available as part of the terms of the said Notification should be considered as procedural in the present facts of the case. When the matter of export is not in dispute, denial of exemption under N/N. 158/95 only on the ground of non availability of permission extending the time limit is not sustainable. Appeal allowed - decided in favor of appellant. - Customs Appeal No.51597 of 2017 - C/A/58388/2017-CU[DB] - Dated:- 12-12-2017 - Mr. S. K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Sh. S. C. Jain, Advocate for the appellant Sh. P. Juneja, AR for the Respondent ORDER Per: B. Ravichandra The appeal is against order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping bills were found re-exported beyond a period of six months. He contested the finding recorded by the original authority that there were shipments even beyond one year. This is factually incorrect without considering the out of charge was dated 01.04.2015. It is the submission of the ld. Counsel that the goods have been exported out of India and they were not consumed into India and as such no customs duty can be charged on these goods. Further, the exports happened within one year of the import and the only procedural lacunae on the part of the appellant is that they did not file extension of time for re-export after the expiry of date of initial six months. For such procedural lapse, duty demand of ₹ 17,90,340/- cannot be con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not in India and they were duly allowed for export. In such situation, the demand of customs duty only on the ground that the appellant did not seek/ get an extension of time limit for re-export of goods is not sustainable. We note that the extension of time limit which is otherwise available as part of the terms of the said Notification should be considered as procedural in the present facts of the case. Reliance placed by the original authority on the decision of the Tribunal will not lead to a situation of confirmation of custom duty. If at all, the appellant may be liable for penalty for violation of the condition of the Notification in not seeking extension of time. Denial of exemption will not be justified. We note that similar m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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