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TMI Blog2017 (9) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... ime within six months from the date of re-importation. In fact, the fact is not in dispute that re-imported goods are required to be reexported within three years of re-import as per condition (i) of the said notification. When the main condition of notification has not been violated by the appellant, therefore the benefit of notification cannot be denied merely on the ground that appellant did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t after removing the defects, the goods is required to be re-exported within three years of reimport. But the export is required to be made within 6 months and if there is delay, the appellant would seek extension from the Commissioner of Customs from time to time. In this case, the appellant did not re-export the said consignment within six months, but within 9 months, the said consignment was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tension of time. It is his submission that in the notification, it is not mentioned that extension of time is required to be prior to expiry of initial six months of reimport. Therefore, as appellant has complied with the condition of filing extension of time. In that circumstances, the appellant has substantially complied with the condition of notification. Therefore, impugned order has to be set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of time within six months from the date of re-importation. In fact, the fact is not in dispute that re-imported goods are required to be reexported within three years of re-import as per condition (i) of the said notification. When the main condition of notification has not been violated by the appellant, therefore the benefit of notification cannot be denied merely on the ground that appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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