2012 (11) TMI 1220 - AT - Customs

Re-import of the goods earlier exported - N/N. 58/1995-Cusw dated 14.11.1995 - Held that - To remove the hardship when the goods have gone on 23.3.2006 it is left open to the appellant to make appropriate application to the authority concerned to consider the aspect of condonation of delay and examine whether re-export made on 23.3.2006 was within permissible time stipulated under the discretionary power of the learned authority - matter remanded to the learned Adjudicating Authority to grant an opportunity to the appellant for personal hearing and take decision - appeal allowed by way of remand.

Summary

Issues: Re-importation of goods, re-exportation timeline, condonation of delay, jurisdiction of Customs authority

In this case, the main issue revolves around the re-importation and subsequent re-exportation of goods, as per the conditions specified in Notification No. 58/1995-Cusw dated 14.11.1995. The Revenue contends that the re-exportation of goods on 23.3.2006 did not comply with the required timeline after re-importation on 10.6.2005, as mandated by the law. It is acknowledged that the Customs authority has the power to condone delays beyond the stipulated 6-month period, which can be further extended by another 6 months. However, the notification does not explicitly mention the necessity of obtaining a prior order of condonation of delay for re-exportation in case the limitation period expires.

The Tribunal, recognizing the hardship faced by the appellant in this situation, directs the appellant to submit a detailed application to the relevant authority seeking condonation of the delay in re-exportation. The authority is instructed to consider the application judiciously, exercise discretionary powers, and pass an appropriate order based on the circumstances presented. The matter is remanded to the Adjudicating Authority to provide the appellant with an opportunity for a personal hearing and to make a decision to resolve the dispute effectively. The Tribunal emphasizes the importance of adhering to the timelines specified in the notification while also acknowledging the authority's discretion to condone delays in certain cases for the sake of fairness and justice.