2016 (10) TMI 442

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....d of customs duty of Rs. 43632/- paid on 29.11.2011 and Rs. 89,794/- paid on 29.02.2012. 1.1 The appellant had imported test and measuring equipment under ATA Carnet facility provided under the Notification No 157/1990-Cus as the items were required for exhibition purposes. The appellant says that they had applied for extension of time for re-export stating that the employee concerned had left the job but they were not allowed to re-export without payment of customs duty. The appellant paid the customs duty under TR-6 challan dated 29.11.2011 for Rs. 42,632/- and under TR-6 challan dated 29.02.2012 for Rs. 89,794/- 2. The appellant has been represented before this Tribunal by learned Advocate Shri Sundararajan. He has mainly submitted....

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....rd saying that in case of one consignment of test and measuring equipment, the said item was re-exported within a period of one year of import. The Notification No 157/90-Cus (supra) under which item was initially imported provides in its clause that item imported under the facility of ATA Carnet seeking the benefit of Notification shall be exported within a period of six months from the date of importation. This clause-4 in its further Proviso says that the said period of six months can be extended by a further period not exceeding six months. It is on record that goods were duly imported under ATA Carnet facility under Notification No 157/90 Cus and have also been re-exported though after the period of six months of import but well within....