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TMI Blog2012 (4) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... No.158/95-Cus, the Commissioner of Customs can extend time for further period of six months - Commissioner (Appeals) who directed the jurisdictional officer to dispose of the application for extension of time under Notification No.158/95-Cus within three weeks of the receipt of the order by issuing a speaking order - applicants was informed by letterthat the request of the applicant has been reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gupta, A.R. for the respondent Per Mr. S.S. Kang: Heard both sides. The applicants filed this application for waiver of pre-deposit of duty of Rs.5,73,700/-. The applicants made import of capital goods by availing Notification No.158/95-Cus , dated 14.11.1995. The condition of the is that the goods so imported are to be re-exported within a period of six months. The case of Revenue is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals), Deputy Commissioner vide letter dated 29.6.2011 informed the applicants that the request of the applicant was rejected by the Commissioner of Customs. The contention of the applicant is that the request for extension of time was rejected without affording an opportunity of hearing to the applicants and no speaking order was passed by Commissioner of Customs. Only the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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