2006 (6) TMI 463

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.... Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. Appellant filed this appeal against the impugned order passed by Commissioner (Appeals). Brief facts of the case are that appellant exported PC base assemblies. Certain quantity of PC base assemblies were found defective and are re-exported into India for repair purposes. The bill of entry regarding these re-impo....

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.... Circular No. 14/97-Cus. dated June 3, 1997, where it has been clarified that for the purpose of re-export the time period is to be calculated from the date of actual clearance of the goods and not from the date of filing of the bill of entry. The contention is that as the goods were re-exported within six months from the date of actual clearance, therefore, the denial of benefit of notification w....