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1991 (8) TMI 114

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..... the impugned order of Collector (Appeals) and Order-in-Original be set aside and the applicant be allowed to re-export gold jewellery to Pakistan within a reasonable period. 2. Briefly stated the facts of the case are that the applicant herein came to India on 25-09-1986 as a tourist. At the time of clearance from customs, she was allowed gold jewellery, which included four gold bangles, one ne .....

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..... After considering her reply, the Assistant Collector demanded duty of Rs. 39,270/- and directed her to pay within 10 days. 3. Aggrieved by this order the applicant went in appeal before Collector (Appeals) who by his order No. 1108/CH/88 dated 26-7-1988 remanded the case to the Assistant Collector for re-consideration, while the case was pending for de novo consideration before the Assistant Co .....

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..... nd ibid the Board can extend the period beyond two years. 5. Government observe that TBRE had been given to her for re-export of jewellery within six months. If her request to stay beyond six months was not granted by Collector, the right course of action would have been to enforce re-export of the jewellery forthwith particularly as the applicant had applied for extension of TBRE within the cur .....

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