Tribunal directs lenient reconsideration and ex post facto permission for re-export, setting aside duty demand.

The Tribunal allowed the appeal, directing the Commissioner to reconsider the matter leniently and grant ex post facto permission for re-export within a further six-month period, setting aside the duty demand and interest. The decision was to be made within three months after a personal hearing for the appellant.

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Issues:
Refusal of permission for extension of re-export period for goods re-imported for reprocessing under Notification No. 158/95-Cus.

Analysis:
The case involved the appellant, M/s. United Export, who re-imported 'Basmati rice' for re-export after reprocessing under Notification No. 158/95-Cus. The appellant re-exported the goods without obtaining the Commissioner's permission, leading to a demand of Customs duty and interest. Despite appeals and remands, the Commissioner rejected the request for extension of the re-export period beyond six months. The appellant appealed to the Tribunal seeking an extension and waiver of the duty and interest.

The appellant argued that circumstances like electricity cuts in Haryana were beyond their control, causing delays in re-export. They cited case laws to support their plea. On the other hand, the Revenue contended that the appellant did not apply for an extension within the prescribed time limit and should not receive ex post facto approval. They referred to a Delhi High Court decision supporting their stance.

The Tribunal considered the submissions and case laws from both sides. It noted that the goods were re-exported within a year of importation but after the initial six-month period. The Commissioner's order highlighted the lack of authority for re-export after six months and the appellant's failure to apply for an extension timely. The Tribunal found it puzzling that duty was confirmed on goods already exported and noted the circumstances causing the delay. It directed the Commissioner to reconsider the matter leniently and grant ex post facto permission for re-export within a further six-month period, setting aside the duty demand and interest. The decision was to be made within three months after a personal hearing for the appellant.

In conclusion, the Tribunal allowed the appeal, emphasizing the need for a reconsideration of the extension request and the duty waiver based on the circumstances and legal provisions under Notification No. 158/95-Cus.

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