2015 (10) TMI 2391

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....ioner : Shri V. R. Sethi, Advocate For the Respondent : Sh. Ranjan Khanna, DR ORDER Per: R. K. Singh: Appeal has been filed against order-in-appeal dated 15.10.2009 which upheld the order-in-original dated 19.08.2009 in terms of which it was ordered that the duty be charged on goods imported vide Bill of Entry No. 505835 dated 28.03.2008 along with interest at applicable rate. The impo....

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....ay allow; iii) The Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied as regards identity of the goods; iv) The importers at the time of importation executes a bond undertaking to:- a) Export the goods after repairs or reconditioning within the period as stipulated; b) Pay, on demand, in the event of his failure to comply with any o....

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.... Ltd. vs. CC, ICD, TKD, New Delhi 2009 (240) ELT 710 (Tri. Del.) and Government of India decision in the case of Harison Chemicals 2006 (200) ELT 171 (G.O.I.) in this regard. 4. We have considered the contentions of the appellant. There is no dispute that the goods were re-imported within a period of three years from the date of export. There is also no dispute that the goods were re-exported w....

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....nted by the Commissioner. If the benefit of the said exemption notification is allowed as a matter of course when the export took place after a period of six months even when the Commissioner of Customs had not extended the period of export, the said condition will be rendered otiose. Every condition of an exemption notification has to be strictly followed/ complied with. In the present case, it i....