https://www.taxtmi.com/caselaws?id=334202 The Tribunal held that the appellant was eligible for exemption under Notification No. 158/95-Cus. for re-imported goods, despite failing to re-export within the stipulated time, as the extended bond period effectively extended the re-export deadline. The timely filing of the shipping bill within one year further supported compliance. While the appellant also argued eligibility under an alternative exemption notification, the Tribunal focused on the eligibility under No. 158/95-Cus. and allowed the appeal based on this ground, keeping the issue related to the alternative notification open for future consideration. en-us Wed, 24 Aug 2016 00:00:00 +0530 Fri, 18 Aug 2017 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334202 The Tribunal held that the appellant was eligible for exemption under Notification No. 158/95-Cus. for re-imported goods, despite failing to re-export within the stipulated time, as the extended bond period effectively extended the re-export deadline. The timely filing of the shipping bill within one year further supported compliance. While the appellant also argued eligibility under an alternative exemption notification, the Tribunal focused on the eligibility under No. 158/95-Cus. and allowed the appeal based on this ground, keeping the issue related to the alternative notification open for future consideration. Case-Laws Customs Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334202