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of <h1>Commissioner upholds duty demand for gas cylinder delay, rejects appeal. Payment required only for remaining non-empty cylinders.</h1> The appeal was rejected, and the duty demand of Rs. 43,912 was upheld by the Commissioner due to the delay in re-exporting gas cylinders within the ... Re-export of imported goods - Gas cylinders The case involved the non-re-export of gas cylinders within the specified time frame, leading to a duty demand of Rs. 43,912. The Commissioner upheld the duty demand due to the delay in re-exporting the cylinders. The appellants failed to fulfill their obligation to re-export the cylinders within six months, even after more than 6 years. The appeal was rejected, and the duty was directed to be paid only for the cylinders that were still not empty.
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