Double taxation on re-imported goods barred where customs duty was sought again after clearance on an accepted excise bond.

Customs duty could not be demanded again on re-imported goods cleared without payment of duty under Section 20 of the Customs Act where the authorities had accepted an excise bond at clearance. The record supported the inference that re-import was permitted on that basis, and the possibility that excise duty had already been paid on removal from the bonded warehouse further weighed against a second levy. On these facts, a further customs demand was treated as impermissible double taxation and was not sustained.

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Issues: Whether customs duty could be demanded again on re-imported goods cleared without payment of duty under Section 20 of the Customs Act, and whether such demand would amount to double taxation.

Analysis: The goods had been cleared on re-importation without payment of duty on the strength of an excise bond. The record did not explain why the customs authorities had permitted clearance in that manner, and the only reasonable inference was that the authorities had then accepted the excise bond. The possibility that excise duty may already have been paid on clearance from the bonded warehouse also weighed against permitting a second levy. On these facts, collection of duty under Section 20 was viewed as impermissible double taxation.

Conclusion: The demand for duty was not sustained, and the appeal was dismissed.

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