2023 (9) TMI 87

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....er. By the impugned letter following had been stated:- "In this context, your kind attention is invited towards Notification No.158/1995-Customs dated 14.11.1995 wherein it has been provided: "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." In your instant case, the re-export of the goods re-imported vide BOE No.6845771 dated 27.12.221 should have been re-exported on or before 26.06.2022 but you neither re-exported the said goods nor applied to the jurisdictional Commissioner of Customs, well before 26.06.2022, to seek extension of time for re-exportation by another six months. ....

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....t filed shipping bill No.7342238 dated 28.01.2023 for export of said goods and they also filed an application for extension of time of re-export on 03.02.2023 in the office of Assistant Commissioner, Customs Inland Container Depot-Panki. 2.5 Without acceding to the request of the appellant or even forwarding to the Commissioner of Customs (Preventive), Lucknow appellant was directed to deposit all incentives and applicable duties along with interest at the earliest vide letter dated 16.02.2023, for want of permission of time of extension. 2.6 Appellant filed an application dated 20th March, 2023 to the Commissioner seeking extension of time for re-export of goods which has been disposed of by the letter referred in para-1 above. 2.....

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....ection (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the Ministry of Finance, Department of Revenue notification No. 98/95, dated 26th May, 1995 the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and for the purpose specified in Column (2) of the Table hereto annexed, when reimported into India from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the conditions laid ....

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....ly the goods without any permission could have been re-exported by 9th August, 2022 and within a further period of six months from this date i.e. 09.02.2023 with the permission of the Commissioner. In the present case appellant has produced the goods for exportation by following the shipping bill dated 28.01.2023 and made application seeking extension of date for re-exportation vide his letter dated 03.02.2023. He has given sufficient justification for seeking such extension as the delay occurred on the account of ongoing war between Russia and Ukraine for which certain trade sanctions were imposed on trading with Russia. If this cannot be considered as a reason for granting the extension there could be no other justification for such exten....