Re-imported goods exported under bond attract customs duty equal to excise duty, with duplicate payment recoverable by refund.

Re-imported goods that were exported under bond remained chargeable to customs duty equal to the additional excise duty leviable on those goods under section 20(c)(iii) of the Customs Act, 1962. Where the additional excise duty had already been debited in the importer's PLA on export, that amount formed the basis for duty on re-import. The text also notes that any duplicate payment could be recovered by refund, so the duty liability on re-import and the refund remedy operated together.

---

---

Issues: Whether goods exported under bond and re-imported were liable to customs duty equal to the additional excise duty debited on export, and whether the appeal against the Commissioner (Appeals)' order deserved relief.

Analysis: The goods had been exported under bond and, upon re-import, the additional excise duty was debited in the importers' PLA. In that situation, section 20(c)(iii) of the Customs Act, 1962 required payment of the excise duty leviable on the goods as customs duty. The duty confirmed by the Commissioner (Appeals) was therefore held to be payable. The importers were observed to be entitled to seek refund of the additional excise duty already paid in the PLA.

Conclusion: The duty demand on re-import was upheld and the appeal was dismissed.

Final Conclusion: Re-imported goods exported under bond remained chargeable to customs duty equal to the additional excise duty, while any duplicate payment could be claimed back by refund.

Ratio Decidendi: Under section 20(c)(iii) of the Customs Act, 1962, goods re-imported after export under bond attract customs duty equivalent to the excise duty leviable on them.

---