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TMI Blog2014 (2) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 2008 by partially encashing the bank guarantee and partially recovering in cash - Demand of interest from the date of re-import of goods till the date of payment of duty - Held that:- Admitted facts are that the appellant made re-import of goods and availed the benefit of Notification 158/95-Cus. As per the requirement of the Notification, the goods were to be re-exported within six months. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided against assessee. - C/479/12-Mum - Final Order No. A/487/2014-WZB/C-I(CSTB) - Dated:- 27-2-2014 - Shri S.S. Kang, Vice-President and P.K. Jain, Member (T) Shri T. Viswanathan, Advocate, for the Appellant. Shri D. Nagvenkar, Additional Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the order-in-appeal passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the appellant re-exported the goods after one year, the appellant had not paid any customs duty. Customs duty was realized by the customs authorities in the year 2008 by partially encashing the bank guarantee and partially recovering in cash. Thereafter the appellant was directed to deposit the interest from the date of re-import of goods till the date of payment of duty. The appellant paid inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matic and no separate notice is required in respect of the interest on delayed payment of duty. 6. Admitted facts are that the appellant made re-import of goods and availed the benefit of Notification 158/95-Cus. As per the requirement of the Notification, the goods were to be re-exported within six months. The appellant had not re-exported the goods within six months nor asked for extension of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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