Re-export period under customs notification runs from actual clearance, making the refund denial unsustainable.

The six-month period for re-export under Notification No. 158/95-Cus. is to be reckoned from the date of actual clearance of the goods for home consumption, not from the date of filing of the bill of entry. Applying the Board circular, the Tribunal noted that the goods were re-exported within six months of clearance. The denial of notification benefit was therefore unsustainable, and the refund claim could not be rejected on the ground that re-export occurred beyond six months from the bill of entry.

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Issues: Whether the period prescribed for re-export under Notification No. 158/95-Cus. was to be computed from the date of filing of the bill of entry or from the date of actual clearance of the goods for home consumption.

Analysis: The Tribunal applied the Board circular clarifying that, for the purpose of the notification, the six-month period for re-export has to be reckoned from the date of actual clearance of the goods and not from the date of filing of the bill of entry. On the facts, the goods were re-exported within six months from the date of clearance.

Conclusion: The denial of the notification benefit was unsustainable and the refund claim could not be rejected on the ground that the re-export was beyond six months from the date of bill of entry.

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