https://www.taxtmi.com/caselaws?id=442465 The Tribunal set aside the rejection of the appellant's application for extension of time for re-export of goods re-imported under Notification No.158/1995-Customs. The rejection was deemed to violate principles of natural justice as the appellant was not given an opportunity of hearing. The Tribunal also clarified that seeking an extension within six months was not mandatory if the main condition of re-export within three years of re-importation was met. Consequently, the rejection was overturned, and the appeal was allowed. en-us Mon, 28 Aug 2023 00:00:00 +0530 Sat, 02 Sep 2023 07:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442465 The Tribunal set aside the rejection of the appellant's application for extension of time for re-export of goods re-imported under Notification No.158/1995-Customs. The rejection was deemed to violate principles of natural justice as the appellant was not given an opportunity of hearing. The Tribunal also clarified that seeking an extension within six months was not mandatory if the main condition of re-export within three years of re-importation was met. Consequently, the rejection was overturned, and the appeal was allowed. Case-Laws Customs Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442465