1979 (9) TMI 71

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.... (hereinafter called the petitioners) against order No. 151 of 1978 dated 24-5-1978 passed by the Central Board of Excise & Customs. By this order, the Board rejected their appeal against an order dated 10-6-1976 passed by the Collector of Customs, Madras. 2. The facts of the case in brief are that the petitioners imported six sugar mill rollers in terms of notification No. 13-Customs dated 29-....

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....refully considered the submissions made in the revision application and those urged during the course of personal hearing which was granted to them on 14-11-1979 at Delhi and have examined the records of the case. Government observe that the decision of the authorities below have proceeded on the assumption that under notification No. 136-Customs dated 29-9-1962 the period within which the goods i....

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....one year but six months plus the extended period and it is only in regard to the extension of the period that limitation has been imposed of one year. The expression "within such extended period not exceeding one year" clearly provides that the one year limit is with reference to the extended period and not to the total period including the extended period within which the goods must be exported f....