2013 (10) TMI 1200

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....hri Malhotra, ld. Counsel submits that the goods exported on 29.01.2011 and 30th March, 2011 were re-imported on 14.12.2011 for the objection of the importer abroad. Those goods were cleared by Customs on 07.04.2012. After getting the goods from the Customs, the appellant made an application on 4th October, 2012 (referred at page 8 of the appeal folder) for extension of time in terms of Notificati....

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....ect to further consequence if any. 2. The present Misc. Application is for hearing the appeal on merit. Revenue objected re-export on the ground that there was a violation to the condition of Notification No.158/95-Cus dated 14.11.1995. The appellant although re-imported the goods on 14.12.2011 did not make application within 6 months thereof. Therefore, the application dated 04.10.2012 was not....

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....y possible to state that there should not be withholding of goods by the Customs for re-export, because authority by an order dated 18.01.2013 did not bring out loss of identity of the goods earlier exported meant to be re-exported. Execution of the Bond and Bank Guarantee has already been en-cashed as is revealed by adjudication order dated 18.01.2013. Whether the re-export is a new export or the....