https://www.taxtmi.com/caselaws?id=115074 The Commissioner (Appeals) remanded the matter for de novo adjudication, emphasizing the authority's duty to reconsider the case based on the circumstances presented. The Tribunal set aside the Commissioner's decision, highlighting the department's failure to act on the re-export request before demanding duty and directing a reconsideration by the Original Authority. The duty and interest imposition on the warehoused goods was upheld, with the Commissioner (Appeals) asserting that duty liability must be discharged after the extended period, irrespective of the re-export request status. en-us Tue, 08 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 15:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115074 The Commissioner (Appeals) remanded the matter for de novo adjudication, emphasizing the authority's duty to reconsider the case based on the circumstances presented. The Tribunal set aside the Commissioner's decision, highlighting the department's failure to act on the re-export request before demanding duty and directing a reconsideration by the Original Authority. The duty and interest imposition on the warehoused goods was upheld, with the Commissioner (Appeals) asserting that duty liability must be discharged after the extended period, irrespective of the re-export request status. Case-Laws Customs Tue, 08 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115074