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TMI Blog2018 (3) TMI 1556X X X X Extracts X X X X X X X X Extracts X X X X ..... LORE], where reliance placed in Board’s circular No.60/99 wherein the limitation of one year for re-import of the goods was relaxed - benefit cannot be denied on time limitation - appeal dismissed - decided against Revenue. - C/959/07 - A/85309/2018 - Dated:- 20-2-2018 - Mr. Ramesh Nair, Member (Judicial) Shri Chatru Singh, Assistant Commissioner (AR) - for Appellant None - for Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods can be relaxed. 2. Shri Chatru Singh, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the grounds of appeal. He submits that Notification No.52/2003 is eligible only on the condition that the goods exported should be re-imported within one year from the date of export. For non-compliance of the condition, the benefit of Notification is not available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Commissioner on that their procurement certificate had subsequently being cancelled, appears to be a rather hair-splitting exercise and against the basic spirit of the Board s circular. It is also to be noted that the Supreme Court has clearly upheld the Kar Mobiles Ltd. judgment of the Tribunal and also clearly mentioned that in respect of delay in re-import the Board s circular No.60/99 wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Ltd. (supra) which was passed considering Board s circular No.60/99 wherein the limitation of one year for re-import of the goods was relaxed. Accordingly, the Commissioner (Appeals) s order is reasoned and passed on settled issue in the Kar Mobiles Ltd. which was upheld by the Hon ble Supreme Court. Therefore, I do not find any infirmity in the impugned order. Accordingly, the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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