2016 (9) TMI 1407

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....5. 3. The appellant, M/s. United Export had re-imported 'Basmati rice' falling under Chapter Heading 1008.30 20 without payment of Customs duty for re-export after reprocessing in terms of Notification No. 158/95, dated 14-11-1995. 3.1 Under Notification No. 158/95-Cus. (supra) goods are required to be re-exported within 6 months of date of re-importation or within such extended period not exceeding further period of six months as Commissioner of Customs may allow. 3.2 The appellant re-exported the subject goods vide Shipping Bill No. 1865804, dated 1-7-2008 but without obtaining Commissioner's permission. 3.3 The Revenue issued the SCN (show cause notice) dated 11-2-2008 and Assistant Commissioner confirmed the dema....

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....wing case laws :- 1.      2008 (230) E.L.T. 468 (Tri.-Ahmd.) - CC, Kandla v. APL India Pvt. Ltd. 2.      2006 (200) E.L.T. 507 (Tri.-Delhi) - Allianz Exports v. CC, New Delhi 3.      2009 (238) E.L.T. 88 (Tri.-Delhi.) - CC, Indore v. Neo Sack Ltd. 4.      2009 (240) E.L.T. 710 (Tri.-Delhi) - Teletube Electronics Ltd. v. CC, ICD, TKD, New Delhi. 5. The ld. ARs Mr. Govind Dixit and Mr. S.K. Sheoran appearing for the Revenue inter alia submits that the appellant did not apply for extension of time within the prescribed time limit and appellant cannot be given routine ex post facto approval under Notification No. 158/95-Cus. (supra). He....

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....e permissible period of 6 months. However, there is provision in the Notification No. 158/95-Cus. (supra) that Commissioner can allow permission for re-exportation within the extended period of another six months. In the impugned order, Commissioner refused the permission for extension for further period of six months on the ground that application for the extension was made after the expiry of normal available period of six months. The Commissioner has not gone into the reason(s) that why there was delay in re-exportation beyond the period of normal period of six months. 8. Considering the facts and circumstances on record and following the principles laid down in the cases of Commissioner, Customs and Central Excise, Indore v. Neo S....