2008 (4) TMI 226 - AT - Customs

Demand of duty on a container on the ground that it was not re-exported within the stipulated period - purpose of requiring the container to be re-exported is only to ensure that containers which are used for bringing goods into India are properly accounted for and in case there is no intention to re-export - There was no need for the Dy. Commissioner to refuse permission for extension of time - Commissioner (Appeals) is right in accepting the proof of re-export & setting aside demand & penalty

Summary

The Revenue appealed against the order demanding duty on a container not re-exported within the stipulated period. The container was required to be re-exported within 6 months but was re-exported on 22-2-2004. The Commissioner (Appeals) accepted the proof of re-export and set aside the duty and penalty. The Tribunal found the Commissioner acted rightly and rejected the Revenue's appeal.