TaxTMI 
TaxTMI 
2017 (9) TMI 1143
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.... for the Respondent ORDER The appellant is in appeal against the impugned order wherein the bank guarantee has been appropriated for re-importation of goods which has not been re-exported within 6 months in terms of notification No. 158/95. Facts of the case are that appellant exported one consignment. When it was found defective, the appellant reimported the said consignment and not paid the Cu....
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.... of litigation, vide order No. C/A/329/12 dated 5.11.12, the matter was remanded back to the adjudicating authority to reconsider the condition of notification and reconsider the request of the appellant for extension of time. But the adjudicating authority did not consider his request and rely on the decision of R R Kobler Overseas P Ltd. vs. CC, New Delhi, by which no consideration has been give....
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....of the notification are extracted below: (i) Such re-importation takes place within 3 years from the date of exportation. (ii) Goods are re-exported within six months of the date of re-importation or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow. On going through the condition mentioned in the notification, nowhere it is mentioned tha....