https://www.taxtmi.com/caselaws?id=40706 Under Notification No. 136-Customs dated 29-9-1962, the re-export period for imported goods was construed as an initial six months, with power to extend the time up to one year; the one-year ceiling applied only to the extension, not to the entire period from import. In a fiscal exemption setting, any ambiguity was to be resolved in favour of the importer. On that reading, re-export within the extended period was treated as timely, the delay was condoned, and consequential relief followed. en-us Sun, 16 Sep 1979 00:00:00 +0530 Thu, 13 May 2010 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40706 Under Notification No. 136-Customs dated 29-9-1962, the re-export period for imported goods was construed as an initial six months, with power to extend the time up to one year; the one-year ceiling applied only to the extension, not to the entire period from import. In a fiscal exemption setting, any ambiguity was to be resolved in favour of the importer. On that reading, re-export within the extended period was treated as timely, the delay was condoned, and consequential relief followed. Case-Laws Customs Sun, 16 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40706