https://www.taxtmi.com/caselaws?id=211558 The Tribunal upheld the decision of the Commissioner (Appeals) to disallow the benefit of a Notification due to goods being re-exported beyond the prescribed period under Notification No. 158/95-Cus. The goods were required to be re-exported by 22.8.2000 but were re-exported on 21.3.2001, exceeding the permissible period. The Tribunal emphasized adherence to timelines and conditions in notifications under the Customs Act, 1962. Consequently, the appeal was dismissed, highlighting the importance of strict compliance with notification requirements to avoid adverse consequences in customs matters. en-us Wed, 17 Aug 2011 00:00:00 +0530 Sat, 01 Sep 2012 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211558 The Tribunal upheld the decision of the Commissioner (Appeals) to disallow the benefit of a Notification due to goods being re-exported beyond the prescribed period under Notification No. 158/95-Cus. The goods were required to be re-exported by 22.8.2000 but were re-exported on 21.3.2001, exceeding the permissible period. The Tribunal emphasized adherence to timelines and conditions in notifications under the Customs Act, 1962. Consequently, the appeal was dismissed, highlighting the importance of strict compliance with notification requirements to avoid adverse consequences in customs matters. Case-Laws Customs Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211558