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TMI Blog2010 (11) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... der, the Commissioner (Appeals) has set aside the order of confiscation accordingly, the redemption fine and penalty were also dropped. 2. The facts in brief are that the respondents were imported five containers duty-free and executed a bond as per Notification No. 104/94-Cus., dated 16-3-1994 with conditions to re-export the same within the stipulated period of time. The respondent could not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r submits that the lower appellate authority has erred in the facts and circumstances of the case as he failed to consider that the respondents have violated the terms and conditions. Hence the impugned order is liable to be set aside. 4. On the other hand, the learned Advocate for the respondents submits that they have executed a bond under Notification No. 104/94 dated 16-3-1994 to import th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see can import containers duty-free by executing a bond as per satisfaction of the Asst. Collector of the Customs, binds himself to re-export the said container within six months from the date of importation. However, if he failed to re-export the container, the importer has to pay duty leviable on the said container. The contention of the Notification is as under :- Provided that the importer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. I have gone through the Notification and as per the proviso, I find that this part is applicable where the assessee wants to re-export and if he has failed to re-export within six months and when not applied for extension of time to re-export. In this case, the facts are little bit different. At compelling circumstances, the respondents have not been able to re-export the said container hence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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