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Customs - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Rejection of request for extension of warehousing period and ...


Re-export of 21 imported consignments allowed without duty; extension of warehousing period granted per board circular.

February 19, 2022

Case Laws     Customs     AT

Rejection of request for extension of warehousing period and reexport in respect of 21 consignments of imported capital goods - In the present case neither the goods were cleared for home consumption nor the department has initiated any action for sale of the goods. Therefore, in terms of the board circular 03/2003-Cus dated 14.01.2003 the appellant is entitled for re- export of the goods without payment of duty and consequently also entitled for extension of warehousing period - AT

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