https://www.taxtmi.com/caselaws?id=194712 A customs exemption notification governing re-imported goods allowed re-export within six months, but also contemplated discretionary condonation of delay beyond that period. The notification did not require a prior condonation order before the delayed re-export could be examined. On that basis, the competent authority may consider an application for condonation, assess whether the re-export can be treated as within the extended permissible period, and decide the matter on merits after hearing the affected party. The matter was therefore remitted for reconsideration and a fresh decision on the delay-condonation aspect. en-us Mon, 05 Nov 2012 00:00:00 +0530 Fri, 22 Sep 2017 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194712 A customs exemption notification governing re-imported goods allowed re-export within six months, but also contemplated discretionary condonation of delay beyond that period. The notification did not require a prior condonation order before the delayed re-export could be examined. On that basis, the competent authority may consider an application for condonation, assess whether the re-export can be treated as within the extended permissible period, and decide the matter on merits after hearing the affected party. The matter was therefore remitted for reconsideration and a fresh decision on the delay-condonation aspect. Case-Laws Customs Mon, 05 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194712