https://www.taxtmi.com/caselaws?id=124589 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. en-us Mon, 19 Jun 2006 00:00:00 +0530 Wed, 03 Oct 2012 11:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124589 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. Case-Laws Customs Mon, 19 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124589