2005 (3) TMI 518

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....handra, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants re-imported 2950 kg of 'Para Toluene Sulfonyl Acid Ester (PTSAE) & were allowed to clear the same in terms of Sr. no. 2 to Notification 158/95, dated 14-11-1995. The condition for the duty re-import was to effect an export within 6 months of the re-import i.e. 13-11-1997. The importers failed to do so & vide....

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....ads as -           "I find from the portion marked 'X' of NSV that the AO had correctly suggested the date of 13-5-1998. I don't know how the then AC & DC arrived at the date of 13-11-1998".           The overshooting of 23 days in effecting exports should have been condoned by the Commissioner as same ....

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....ts that eventually the export has been made & the overshooting of the time limit is only on account of the mistake of the Customs Officers at Senior Levels, the exporter need not be burdened with the onerous amounts of duty & interest. Therefore, we would consider, remitting this matter back to the Customs House for consideration of the appropriation of only of the difference in the duty payable &....