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TMI Blog2023 (9) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... s were given out of charge on 10.02.2022, accordingly the goods without any permission could have been re-exported by 9th August, 2022 and within a further period of six months from this date i.e. 09.02.2023 with the permission of the Commissioner. In the present case appellant has produced the goods for exportation by following the shipping bill dated 28.01.2023 and made application seeking extension of date for re-exportation vide his letter dated 03.02.2023. He has given sufficient justification for seeking such extension as the delay occurred on the account of ongoing war between Russia and Ukraine for which certain trade sanctions were imposed on trading with Russia. If this cannot be considered as a reason for granting the extensio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... another six months. As there being no provisions for allowing re-export of goods re-imported vide BOE No.6845771 dated 27.12.2021 beyond a maximum period of one year (6 months + 6 months) and beyond 26.12.2022, your application for extension of time beyond the scope of Notification No.158/1995-Customs dated 14.11.1995, has been rejected by the Competent Authority. 1.2 The Tribunal has allowed the Early Hearing Application in the present matter vide Miscellaneous Order No.70023/2023 dated 23.08.2023. 2.1 The appellant has exported consignment of Gents Leather Boots, Shoes, Sandals and leather cum Synthetic Boot Uppers to Russia against shipping bills. 2.2 Due to some quality/technical issues, these goods were brought back for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ara-1 above. 2.7 Aggrieved by the same appellant had filed this appeal. 3.1 We have heard Shri Ashish Kumar Shukla Advocate for the appellant and Shri Sandeep Pandey learned Authorized Representative for the revenue. 4.1 We have considered the submissions alongwith the submissions made in the appeal and during the course of argument. 4.2 As the request made by the applicant, has been rejected by the impugned letter issued by the Additional Commissioner with the approval of Commissioner, same has been taken as an order against which appeal lies before the Tribunal. Such communications which are administrative in nature have been held to appealable order as per the following decisions: Gujarat Ambuja Cement Ltd [2006 (197) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in Column (3) of the said Table. TABLE S No Description of goods Conditions (1) (2) (3) 1. Goods manufactured in India and parts of such goods whether of Indian or foreign manufacture and re imported into India for repairs or for reconditioning. 1. Such reimportation takes place within 3 years from the date of exportation; 2. Goods are re-exported within six months of the date of reimportation or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow; 3. The Assistant Commissioner of Customs is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e imposed on trading with Russia. If this cannot be considered as a reason for granting the extension there could be no other justification for such extension as per notification whereby Commissioner has been authorized to grant extension by further six months. The order of the Commissioner not allowing such contention is without any justification and could not be sustainable. 4.5 In the case of M/s Leather Salers Final Order No.56356 of 2017 dated 29.08.2017 similar issues has been considered and following has been held:- 5. On careful consideration of submission of both the sides, I find that the sole dispute is that whether the appellant has complied with the condition of notification No. 158/95 or not. The condition of the notif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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