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TMI Blog2018 (8) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S. Guha A. C. (A.R.) for the Revenue (s) ORDER PER CORAM. These appeals have been directed against the Order-in-Appeal No. KOL/CUS/CKP/242/2010 dated 31/08/2010 passed by the Commissioner of Customs (Appeals), Kolkata and arising out of Order-in- Original No. KOL/CUS/JC/GR-1/01/10 dt. 26/04/2010. The JC's order has been based on the basis of order No. 29/KOL/CUS/PORT/13/10. In the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The said export consignment was rejected by the importer of USA as the same could not pass the test of FDA. Thereafter, the American importer entered in various email exchanges with the appellant regarding re-importation of the goods. Accordingly, the goods were reimported and for the clearance of which the Appellant filed the Bill of Entry No. IF60 dt. 18.02.2005 claiming the benefit under noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has approached to the Commissioner only after the Show Cause Notice was issued to them by the Assessing Officer demanding the duty for the delay beyond one year for re-importation of the goods. Accordingly, he reviewed the order passed by the Ld. Adjudicating Authority in this case is required to be upheld in appeal before this Tribunal. 7. There is another appeal on this linked issue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in this case, export consignment could not pass the test of FDA, and accordingly, the appellant has no option for re-importation of goods which has done in this case. The Commissioner order of refusal of extension of time of re-importation is not correct. This is one of the deserving case where we feel that extension of time is required to be allowed in the facts and circumstances of the case. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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