TaxTMI 
TaxTMI 
1991 (8) TMI 114
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....contents of the revision application. They prayed that the impugned order of Collector (Appeals) and Order-in-Original be set aside and the applicant be allowed to re-export gold jewellery to Pakistan within a reasonable period. 2. Briefly stated the facts of the case are that the applicant herein came to India on 25-09-1986 as a tourist. At the time of clearance from customs, she was allowed gol....
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....y amounting to Rs. 39,270/- be not demanded from her. After considering her reply, the Assistant Collector demanded duty of Rs. 39,270/- and directed her to pay within 10 days. 3. Aggrieved by this order the applicant went in appeal before Collector (Appeals) who by his order No. 1108/CH/88 dated 26-7-1988 remanded the case to the Assistant Collector for re-consideration, while the case was pendi....
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....further period of 18 months and as per proviso second ibid the Board can extend the period beyond two years. 5. Government observe that TBRE had been given to her for re-export of jewellery within six months. If her request to stay beyond six months was not granted by Collector, the right course of action would have been to enforce re-export of the jewellery forthwith particularly as the applican....