https://www.taxtmi.com/caselaws?id=115239 Under the exemption notification for re-imported goods, the six-month re-export period was computed from the date Customs actually cleared the goods by issuing the out-of-charge order, not from the date of filing the bill of entry. The circular was read as addressing delay between assessment and actual clearance, so the operative starting point remained clearance. Because the goods were re-exported only after the stipulated period had expired, enforcement of the bond was upheld and the importer's challenge failed. en-us Fri, 18 Mar 2005 00:00:00 +0530 Fri, 25 May 2012 10:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115239 Under the exemption notification for re-imported goods, the six-month re-export period was computed from the date Customs actually cleared the goods by issuing the out-of-charge order, not from the date of filing the bill of entry. The circular was read as addressing delay between assessment and actual clearance, so the operative starting point remained clearance. Because the goods were re-exported only after the stipulated period had expired, enforcement of the bond was upheld and the importer's challenge failed. Case-Laws Customs Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115239