9911796707
TMI Blog2023 (9) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... s), made by the appellant-assesse - HELD THAT:- The learned Commissioner (Appeals) has inter alia recorded in his order as under:- 12. I find that as per Notification No. 60/2018-Cus, dated 11.09.2018 which is amendment to Notification No. 158/95-Cus, dated 14.11.1995; the time limit of re-export of re-imported goods is extended to one year. It is also observed that the amended notification has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EEV TANDON Both the revenue as well as the party have assailed the Order No. 71/PAT/Cus/Appeal/2022-23 dated 16.09.2022 passed by the learned Commissioner (Appeals) in response to an appeal filed by M/s IB Turbo Pvt. Ltd. Against a communication dated 24.01.2022 issued by the Ld. Asstt. Commissioner (Tech), Customs (P) Hqrs; Patna. Vide the said communication reproduced herein, the orders of the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd valid reason to consider your request for extension of time under Notification No. 158/95(CUS-NT) This is for your kind information. Shiva Narayan Ram Asstt. Commissioner (Tech) Customs (P) Hqrs Patna 2. Briefly stated the facts of the case are that the Appellant had exported certain capital goods (steam turbine with accessory H. S. code- 84068200) to Nepal under duty free import from Raxaual L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The operative portion of the Order of Commissioner (Appeals) is reproduced hereunder:- 14. In such circumstances, it is but proper that the original authority should re-examine and re-verify the impugned order/decision taking into consideration the Notification No. 158/95- Cus, dated 14.11.1995, as amended vis- -vis tariff item of the goods i.e. HS code- 84068200. If it is proper benefit may be g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay in the matter is only adding to loss of prestige and credibility before the foreign buyer. 8. As there is no appropriate order passed by the Department on merits, we remand the aforesaid matter to the Jurisdictional Commissioner of Customs concerned with a direction that the case of the appellantassessee exporter be disposed off within 10 days from the date of receipt of the Order. 7. The tw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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