https://www.taxtmi.com/caselaws?id=117723 Notification No. 158/95-Cus required goods re-imported for repairs to be re-exported within six months, with a further extension of up to six months available from the Commissioner of Customs. Where the importer applied for extension, the department gave no response, the adjudication proceedings were later dropped, and the goods were ultimately re-exported within one year, the delay was treated as technical and deserving lenient consideration. The appellate order was therefore set aside and the matter remanded to the original authority to consider post-facto extension of time and readjudicate the show cause notice. en-us Wed, 01 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 11:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117723 Notification No. 158/95-Cus required goods re-imported for repairs to be re-exported within six months, with a further extension of up to six months available from the Commissioner of Customs. Where the importer applied for extension, the department gave no response, the adjudication proceedings were later dropped, and the goods were ultimately re-exported within one year, the delay was treated as technical and deserving lenient consideration. The appellate order was therefore set aside and the matter remanded to the original authority to consider post-facto extension of time and readjudicate the show cause notice. Case-Laws Customs Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117723