ORDER BASHIR A. MUJAHID.- in terms of CGO 26 of 1999, dated 31.7.1999 the importers of certain goods were allowed certain tax exemption if the goods were re-exported within six months. There was a delay of 55 days, the appellant Customs Department deducted a sum of Rs. 3,00,000/- from pending duty claims of the respondent as it was of the view that the respondent could not avail of tax exemption as it had not reexported the goods within the specified period. This was challenged in appeal by the respondent which was allowed on the ground, "there could be genuine misapprehension on the basis of the Bank guarantee that the period for export was one year and not six months. Even otherwise on account of delay of 55 days, when the consignment had actually been re-exported, there was no justification for burdening the appellant in the form of recovering total duty/taxes on the goods which had already been exported".
2. Through this appeal the appellant has challenged the afore-referred order passed by the Customs Excise and Sales Tax Appellate Tribunal on two grounds firstly that the Tribunal proceeded as if it was a case under the Sales Tax, and secondly the Board had not granted any exemption in terms of Section 224 of the Customs Act.
3. So far as the first argument of appellant learned counsel is concerned he does not deny that the Appellate Tribunal which is to hear and decide appeals under the Customs Act is the same which decide appeals under against Sales Tax Act. That being so, this Court would not like to interfere on this hyper technical ground if the appellant does not have any case on merit. Coming to the second argument and latter aspect learned counsel for the appellant, does not controvert the factual position that the goods in question were re-exported and the Bank guarantee was for a period of one year. He does not deny that under the law the period within which the party had reexported the goods can be extended, in the afore referred circumstances we do not find any merit in this appeal which is dismissed in limine.