https://www.taxtmi.com/caselaws?id=449827 The Tribunal upheld the decision of the Commissioner (Appeals) dismissing the appeal by the Appellant regarding the re-export of goods under Notification No. 27/2002-Cus. The Appellant failed to comply with the notification's conditions by re-exporting goods three years late, beyond the allowed extension period. Financial difficulties cited by the Appellant were not accepted as a valid reason for non-compliance. The Tribunal agreed with the Commissioner that the notification's statutory requirements must be strictly followed, and found no grounds to overturn the Commissioner's detailed decision. en-us Thu, 25 Jan 2024 00:00:00 +0530 Tue, 20 Feb 2024 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449827 The Tribunal upheld the decision of the Commissioner (Appeals) dismissing the appeal by the Appellant regarding the re-export of goods under Notification No. 27/2002-Cus. The Appellant failed to comply with the notification's conditions by re-exporting goods three years late, beyond the allowed extension period. Financial difficulties cited by the Appellant were not accepted as a valid reason for non-compliance. The Tribunal agreed with the Commissioner that the notification's statutory requirements must be strictly followed, and found no grounds to overturn the Commissioner's detailed decision. Case-Laws Customs Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449827