ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 19.06.2025
CESTAT Allahabad Grants Exemption in Re-Export Dispute
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Allahabad has allowed the appeal filed by M/s Competence Exports Pvt. Ltd., Kanpur, against the rejection of an extension request for re-export of goods under Notification No. 158/1995-Cus dated 14.11.1995.
Background of the Case
M/s Competence Exports had exported leather footwear and upper components to Russia. Due to quality/technical issues, the goods were re-imported for repairs and intended to be re-exported under the exemption available for such re-imports.
The re-import took place on 27.12.2021 through Bill of Entry No. 6845771, and the goods were released by Customs on 10.02.2022. As per the notification, the goods had to be re-exported within six months, or with the Commissionerβs permission, within a further extended period of another six months.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Allahabad
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