https://www.taxtmi.com/caselaws?id=85674 The Tribunal set aside the lower authority's order confirming a duty demand for goods treated as re-import due to an abandoned export voyage. The Tribunal held that since customs duty was paid and export was deemed complete, demanding excise duty would result in double taxation. Referring to the Supreme Court judgment, the Tribunal concluded that there was no basis to levy excise duty, allowing the appeal with consequential reliefs. en-us Fri, 28 Jun 1996 00:00:00 +0530 Sat, 06 Aug 2011 14:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85674 The Tribunal set aside the lower authority's order confirming a duty demand for goods treated as re-import due to an abandoned export voyage. The Tribunal held that since customs duty was paid and export was deemed complete, demanding excise duty would result in double taxation. Referring to the Supreme Court judgment, the Tribunal concluded that there was no basis to levy excise duty, allowing the appeal with consequential reliefs. Case-Laws Central Excise Fri, 28 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85674