Per Jyoti Balasundaram :

The brief facts of the case are that the appellants herein imported a consignment of 'Medical disposal goods' on re-import vide Bill of entry dated 6.12.1999. The consignment was assessed at concessional rate of duty under Notification No. 158/95-Cus. dated 14.11.1995 and clearance was allowed in terms of the Notification on execution of a bond undertaking to re-export the same within six months. The Asstt. Commissioner of Customs ordered enforcement of the bond on failure to re-export the goods within the stipulated period of six months. The Adjudication order was upheld by the Commissioner (Appeals). Hence this appeal by the importer.

2. The reliance placed by the ld. counsel for the appellants on CBEC Circular 14/97 dated 3.6.97[reported in 1997 (20) RLT M44] clarifying that the time period of six months under the Notification, for the purpose of re-export, is to be calculated from the date of actual clearance of the goods and not from the date of filing of the B/E, is mis-placed as in the present case the date of clearance by the Customs authorities, that is the date on which out of charge order was given by the Customs authorities, was 26.9.2000, an