2014 (2) TMI 1171

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....pellant. Shri D. Nagvenkar, Additional Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the demand of interest is upheld. 3. The brief facts of the case are that the appellant filed a bill of entry for re-import of goods i.e. 4410 pieces of front axle b....

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....antee and partially recovering in cash. Thereafter the appellant was directed to deposit the interest from the date of re-import of goods till the date of payment of duty. The appellant paid interest also. Thereafter the appellant challenged the action of the Revenue for demand of interest. Vide the impugned order, the Commissioner (Appeals) rejected the contention of the appellant. 4. The....

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.... Notification 158/95-Cus. As per the requirement of the Notification, the goods were to be re-exported within six months. The appellant had not re-exported the goods within six months nor asked for extension of time. Admittedly the goods were re-exported after one year and even after one year the appellant had not paid duty. Ultimately the duty was paid in the year 2008 though the goods were re-ex....