Re-import exemption timeline counted from Customs clearance, so late re-export justified bond enforcement against the importer.

Under the exemption notification for re-imported goods, the six-month re-export period was computed from the date Customs actually cleared the goods by issuing the out-of-charge order, not from the date of filing the bill of entry. The circular was read as addressing delay between assessment and actual clearance, so the operative starting point remained clearance. Because the goods were re-exported only after the stipulated period had expired, enforcement of the bond was upheld and the importer's challenge failed.

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Issues: Whether, under the exemption notification governing re-import of the goods, the six-month period for re-export was to be counted from the date of actual clearance by Customs and whether, on failure to re-export within that period, enforcement of the bond was justified.

Analysis: The goods were cleared only when the out-of-charge order was issued by Customs, and the six-month period under the notification had therefore to be computed from that date. The circular relied upon was construed as addressing possible delay between assessment and actual clearance, so that the re-export period would run from the date of clearance and not from the date of filing of the bill of entry. Since re-export took place only after the stipulated period had expired, there was no error in enforcing the bond.

Conclusion: The issue was decided against the importer and in favour of Revenue; the bond enforcement and rejection of the challenge were upheld.

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