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TMI Blog2017 (9) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... t re-imported goods are required to be re-exported 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 not seek extension of time within 6 months of re-import - appeal allowed - decided in favor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 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 re-exported. As appellant did not seek prior permission within six months for extension of time, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 aside. 3. On the other hand, learned AR reiterated the finding of the impugned order. 4. Heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-imported goods are required to be re-exported 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 not seek extension of time within 6 months of re-import. Moreover, the facts of R R Kobler ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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