https://www.taxtmi.com/caselaws?id=286430 The Revision Application was rejected by the Central Government due to the applicant's failure to comply with re-export conditions, the authority of Customs to dispose of goods post-confiscation, and the misapplication of Section 150 of the Customs Act. The applicant's refund claim was denied as the Commissioner (Appeals) found their arguments insufficient, leading to the rejection of the Revision Application seeking a refund of Rs. 65,500 with interest. The Central Government emphasized that the extension of time for re-export by JS (RA) was legally flawed, as it lacked a basis in the Customs Act. en-us Mon, 04 Sep 2017 00:00:00 +0530 Wed, 26 Feb 2020 10:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286430 The Revision Application was rejected by the Central Government due to the applicant's failure to comply with re-export conditions, the authority of Customs to dispose of goods post-confiscation, and the misapplication of Section 150 of the Customs Act. The applicant's refund claim was denied as the Commissioner (Appeals) found their arguments insufficient, leading to the rejection of the Revision Application seeking a refund of Rs. 65,500 with interest. The Central Government emphasized that the extension of time for re-export by JS (RA) was legally flawed, as it lacked a basis in the Customs Act. Case-Laws Customs Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286430