TaxTMI 
TaxTMI 
2006 (3) TMI 402
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.... Ravindran, Member (J)]. - This appeal is directed against the Order in appeal dated 14-3-2005 wherein the Commissioner (Appeals) has set aside the order in original, which dropped the proceedings initiated against the appellant. 2. The brief facts that arise for consideration are the appellant imported 488 leather jackets for repairs and re-exported under Notification No. 158/95-Cus.....
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....iod of six months subsequent to the period granted to them i.e. within the period of one year and dropped the proceedings initiated against them. The department was aggrieved by the said order in original preferred an appeal before the Commissioner (Appeals). The Commissioner (Appeals) came to the conclusion that power to grant extension of period under Notification No. 158/95-Cus. lies with the C....
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....t the power of extension of time though lies with the Commissioner of Customs, since they have completed their obligation, the authority should have extended the time period for re-exporting of the goods. 4. The learned DR on the other than submits that the appellant erred in fulfilling the conditions of Notification No. 158/95-Cus. It is his submission that the appellants should have approa....
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....of customs may allow." 6. As can be seen from the above notification, only emphasis is the appellant has to re-export the goods within six months if they are not able to do so, such period can be extended but not exceeding further six months, which can be granted only by Commissioner of Customs. The appellants have produced a letter, which they have addressed to the authority. The authority ....