Re-imported goods and re-export condition dispute led to refusal of stay on the customs demand order.

Stay of the Commissioner (Appeals)' order concerning customs demand on re-imported goods was refused under Notification No. 158/95-Cus. The goods had been ultimately exported, and the dispute centered on a delay of about one month in meeting the re-export condition. The valuation issue was treated as secondary because the basic liability to duty itself was in doubt. On these facts, no sufficient ground was found to suspend the appellate order, and the Revenue's stay request was rejected.

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Issues: Whether stay of operation of the Commissioner (Appeals)' order should be granted in respect of the demand arising from re-imported goods under Notification No. 158/95-Cus. dated 14.11.1995.

Analysis: The goods were ultimately exported, and the dispute arose from a delay of about one month in complying with the re-export condition. The valuation dispute was treated as secondary because the basic liability to duty itself was under doubt. On these facts, no case was made out for suspending the operation of the appellate order.

Conclusion: Stay of the impugned order was declined, and the Revenue's application was rejected.

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