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2023 (9) TMI 577 - AT - CustomsRejection of request for extension of timelines for re-export (of re-imported goods), made by the appellant-assesse - HELD THAT - The learned Commissioner (Appeals) has inter alia recorded in his order as under - 12. I find that as per Notification No. 60/2018-Cus, dated 11.09.2018 which is amendment to Notification No. 158/95-Cus, dated 14.11.1995; the time limit of re-export of re-imported goods is extended to one year. It is also observed that the amended notification has not been taken into consideration by the authority while taking decision/ passing order in the subject matter. This is a live consignment pending with the Department and there are no justiciable reasons recorded on merits in the matter - As there is no appropriate order passed by the Department on merits, the matter remanded to the Jurisdictional Commissioner of Customs concerned with a direction that the case of the appellantassessee exporter be disposed off within 10 days from the date of receipt of the Order. Appeal allowed by way of remand.
Issues involved:
The issues involved in this case include the rejection of the request for extension of time for re-export of reimported goods under Notification No. 158/95(CUSNT) due to COVID reasons, the failure to consider the amended Notification No. 60/2018-Cus, and the need for a fresh decision by the Jurisdictional Commissioner of Customs. Rejection of Request for Extension of Time: The Appellant had exported capital goods to Nepal under duty-free import, subsequently re-imported them for repairs and re-export. The request for extension of time for re-export under Notification No. 158/95 (Custom NT) was rejected due to the observation that COVID was over and excuses based on this ground were not valid. The rejection was communicated by the Assistant Commissioner (Tech) Customs (P) Hqrs Patna. Failure to Consider Amended Notification: The Commissioner (Appeals) disposed off the assessee's appeals without delving into the merits of the case. The Order of Commissioner (Appeals) directed the original authority to re-examine and re-verify the decision considering Notification No. 158/95-Cus, as amended by Notification No. 60/2018-Cus. The failure to consider the amended notification was highlighted, indicating that the time limit for re-export of re-imported goods had been extended to one year. Fresh Decision by Jurisdictional Commissioner of Customs: The Tribunal noted that the matter was a live consignment pending with the Department, emphasizing the absence of justiciable reasons recorded on merits. Due to the lack of an appropriate order passed by the Department, the Tribunal remanded the matter to the Jurisdictional Commissioner of Customs for disposal within 10 days from the date of receipt of the Order. The two appeals were allowed for a fresh decision, ensuring a reasonable opportunity for natural justice and evidence presentation by the party.
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