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TMI Blog2016 (3) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in true sense, no show cause notice was required to be issued to the respondent. Therefore, the learned Commissioner (Appeals) has interpreted the provision of notification correctly and extended the time for re-export. - Decided against the revenue - C/Appeal No. 52798 of 2014-(SM) - Final Order No. A/53757/2015-EX(SM) - Dated:- 27-11-2015 - Ashok Jindal, Member (J) For the Appellant : Shri B B Sharma, AR For the Respondent : Shri S S Dabas, Adv ORDER Per Ashok Jindal Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) extended time for re-export. 2. The facts of the case are that respondent imported goods i.e. Open Vision LT X-Ray System. The said goods were imported o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 5. Heard the parties. Considered the submissions. 6. I have gone through the provisions of Notification No. 157/90-Cus dated 28.3.90 which is reproduced as under:- Exemption to specified goods imported for display or use at any specified event In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods described in Schedule I annexed hereto, when imported into India for display or use at any event specified in Schedule II, from the whole of the duty of Customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s within the period specified in condition (4), the customs duty leviable on the goods as on the date of clearance shall be paid by the Federation: Provided that the Federation shall not be liable to pay the customs duty in cases where the said goods are sold in exhibitions or fairs or otherwise disposed of in India on payment of customs duty with the prior approval of the Government of India in the Department of Revenue. 2. Nothing contained in this notification shall apply to goods imported through the medium of post. 3. This notification shall come into force on the 1st day of May, 1990. SCHEDULE I (a) Goods intended for display or demonstration. (b) Goods intended for use in connection with the display of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 157/90-Cus., dated 28-3-1990] 7. On going through the above provisions, I find that the proviso to clause 4 to the notification provides that Government can extend the period of re-export by six months if it is necessary to do so in public interest. Admittedly while issuing show cause notice, the provision of notification No. 157/90 ibid must be interpreted by the authorities below. If the provision of notification were interpreted in true sense, no show cause notice was required to be issued to the respondent. The learned Commissioner (Appeals) has interpreted the provision of notification correctly and extended the time for re-export. 8. In these circumstances, I find that the appeal was not required to be filed before this Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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