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TMI Blog2016 (9) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... ity cut leading to delay in re-export of the goods which is beyond the permissible period of 6 months. The Commissioner of Customs is directed to reconsider the matter leniently to grant ex post facto permission for re-export within the further period of 6 months in terms of N/N. 158/95-Cus. - appeal allowed by way of remand. - C/221/2010-CU(DB) - Final Order No. C/A/53891/2016-CU(DB) - Dated:- 29-9-2016 - Shri S.K. Mohanty, Member (J) and Ashok K. Arya, Member (T) Ms. Prabhajyoti K. Chadha, Advocate, for the Appellant. Shri Govind Dixit and S.K. Sheoran, DRs, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)]. - Both sides have been heard. 2. The matter pertains to refusal of permission for exte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-Appeal dated 18-5-2009 remanded the case again. 3.6 Thereafter, the case was decided by Commissioner of Customs, ICD, TKD, New Delhi vide impugned Order No. 15/2010, dated 3-3-2010, who rejected the request for extension of period of re-export beyond six months under Notification No. 158/95-Cus., dated 14-11-1995. 3.7 The appellant is now before the Tribunal in appeal against the impugned Order dated 14-11-1995 with the prayer that period for re-export of goods be extended and demand of Customs Duty and interest be waived. 4. The ld. Advocate for the appellant, Ms. Prabhajyoti K. Chadha inter alia pleads that - here was repeated electricity cut in Haryana; these circumstances were beyond the control of importer, because of which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod for 6 months. 7.2 The Commissioner in the impugned order inter alia held that re-export made after the export of 6 months was without any authority, when the appellant re-exported the goods without obtaining permission of the competent authority. The impugned order says that appellant did not apply to Commissioner for extension of re-export period before expiry of the period of 6 months from the date of re-importation. 7.3 We are not able to comprehend that when the fact of re-export of the goods is not in dispute how the duty of customs on the goods which have already been exported could be confirmed. The facts on record indicate that there have been circumstances like frequent electricity cut leading to delay in re-export of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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