9911796707
TMI Blog2005 (3) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (T)]. Appellants re-imported 2950 kg of Para Toluene Sulfonyl Acid Ester (PTSAE) were allowed to clear the same in terms of Sr. no. 2 to Notification 158/95, dated 14-11-1995. The condition for the duty re-import was to effect an export within 6 months of the re-import i.e. 13-11-1997. The importers failed to do so vide letter dated 17-4-1998 requested for extension of the export p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suggested the date of 13-5-1998. I don t know how the then AC DC arrived at the date of 13-11-1998 . The overshooting of 23 days in effecting exports should have been condoned by the Commissioner as same was due to the result of an error on part of his Customs House. (b) Customs Law does not envisage recovery/retention of duty on goods which are to transit, tranship or temporar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest. Therefore, we would consider, remitting this matter back to the Customs House for consideration of the appropriation of only of the difference in the duty payable the drawback entitled under Section 74, by reckoning the duty to be deemed to be paid on the date of extension actually available i.e. 13-5-1998, when it became payable. (d) Interest under Section 47(2) in this case ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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