Re-export period under customs notification runs from actual clearance of goods, supporting a prima facie stay claim.

The six-month re-export period under Notification No. 158/95-Cus. is to be reckoned from the date of actual clearance and possession of the imported goods, not from the date of filing or final assessment of the bill of entry. Applying that interpretation, the text notes that re-export within six months of taking possession supported the appellant's case and established a prima facie basis for unconditional stay.

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Issues: Whether the six-month period prescribed for re-export under Notification No. 158/95-Cus. is to be reckoned from the date of actual clearance and possession of the imported goods or from the date of final assessment of the bill of entry.

Analysis: The dispute turned on the starting point for computing the six-month period under the notification. The circular relied upon clarified that, for re-export, the period was to be calculated from the date of actual clearance of the goods and not from the date of filing of the bill of entry. On the admitted facts, the re-export had been effected within six months from the date of taking possession of the goods, which supported the appellant's claim.

Conclusion: The six-month period was to be computed from the date of actual clearance of the goods, and the appellant made out a prima facie case for unconditional stay.

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