2020 (3) TMI 1065

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..... upta, Advocate ORDER We do not find it fit to admit this appeal. The appeal of the appellant before the tribunal was dismissed on 22nd August 2017 on the ground that they had failed to re-export the re-imported goods in accordance with the notification no. 158/95-CUS dated 14th November 1995. Mr. Choudhury submitted that the tribunal had misinterpreted the notification and had erroneously dismis .....

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..... ed in the presence of proper officer for identification of the re-export and that the Deputy Commissioner/Assistant Commissioner was the proper officer, we find that this finding of the Commissioner is correct as it is a mandatory condition in the aforesaid notification. Examination of such a consignment done in the presence of officer of lower rank not only defeats the purpose of this notificatio .....

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