2015 (5) TMI 457

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....r the Appellant. Smt. Suchitra Sharma AR, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein Id. Commissioner has rejected the application for extension of period of warehousing under Section 61 of the Customs Act, 1962. Consequently, the permission of re-export of impugned goods was also denied. 2.  The brief facts of the case are that the app....

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....s was also imposed along with demand of duty on the said goods. The appellant challenged the said order before this Tribunal and this Tribunal vide order dated 11th Feb., 2014 remanded the matter back to the Id. Commissioner for reconsideration of their application for extension of warehousing period and consequently whether the goods can be re-exported or not. In remand proceedings, the Id. commi....

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.... Therefore, extend the warehousing period till the time the application for re-export of the impugned goods be considered by Id. Chief Commissioner. 5.  As at this stage, we cannot decide the issue of re-export of the impugned goods, as the power is vested with the Id. Chief Commissioner. Therefore, in these circumstances we remand matter back to the Id. Chief Commissioner to decide the is....