2008 (4) TMI 226

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..... and in case there is no intention to re-export - There was no need for the Dy. Commissioner to refuse permission for extension of time - Commissioner (Appeals) is right in accepting the proof of re-export & setting aside demand & penalty - C/538/2004 - A/938/2008-WZB/AHD - Dated:- 23-4-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member. (T) Shri D.S. Negi, SDR, for the App .....

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..... has accepted the proof and has set aside the order demanding duty and imposing penalty. 3. We find that Commissioner (Appeals) has acted rightly in accepting the proof of re-export and set aside the order passed by the Dy. Commissioner. The purpose of requiring the container to be re-exported is only to ensure that containers which are used for bringing goods into India are properly accounted .....

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