2005 (10) TMI 381

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....the Respondent. [Order]. -  Heard both sides. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby demand of  Rs. 2,06,551/- was confirmed. 2. Brief facts of the case are that the appellant made export of certain Leather jackets and part consignment was re-imported to remove some defects and re-import was made under Notifi....

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.... of the appellant also recommended for extension of bank guarantee of one year. The contention is as on the recommendation of Customs authorities the bank guarantee extended by the bank. At the time of re-export, no objection was raised and goods were allowed to re-export, therefore, the demand is not sustainable. 3. The appellant relied upon the decision of the Tribunal in the case of IOC Ltd.....

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....cle 226 of the Constitution by the Hon'ble High Court. 5. In the present case undisputed facts are that the appellant re-exported goods after one year and four months. As per provisions of the notification No. 158/95-Cus., the goods are to be re-exported within six months or such extended period not exceeding a further period of six months by the Commissioner of Customs. The goods were not....