Re-export of goods - just because the Commissioner in this case ...

Appellant Retains Exemption Benefit Despite Commissioner's Inaction on Re-export Extension Request.

December 18, 2014

Case Laws     Customs     AT

Re-export of goods - just because the Commissioner in this case has chosen just to sit over the appellant's request for extension and not take any decision, the benefit of the exemption cannot be denied to the appellant on the ground that they failed to re-export within the extended period in terms of the notification - AT

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