2005 (3) TMI 575

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....hri Bijay Kumar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The brief facts of the case are that the appellants herein imported a consignment of 'Medical disposal goods' on re-import vide Bill of Entry dated 6-12-1999. The consignment was assessed at concessional rate of duty under Notification No. 158/95-Cus., dated 14-11-1995 and clearance was allowed in t....

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....was given by the Customs authorities, was 26-9-2000, and therefore, the goods ought to have been re-exported prior to 29-11-2000. However, the actual re-export took place only in Feb-March, 2001. The plea of the appellants that the six months period is to be calculated from the date on which they took possession of the goods from the Customs authorities viz. 26-9-2000 is not the correct interpreta....