https://www.taxtmi.com/caselaws?id=86821 Delayed D-3 intimation for re-entry of motor vehicles did not, by itself, justify a fresh duty demand where the vehicles remained conclusively identifiable through chassis and engine numbers as the same goods earlier cleared. The purpose of the intimation is to link returned goods with their prior clearance, and that link was not broken on these facts, so the duty demand was not sustained. The procedural default was nevertheless treated as an irregularity, and penalty was upheld despite the setting aside of the duty demand. en-us Thu, 05 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86821 Delayed D-3 intimation for re-entry of motor vehicles did not, by itself, justify a fresh duty demand where the vehicles remained conclusively identifiable through chassis and engine numbers as the same goods earlier cleared. The purpose of the intimation is to link returned goods with their prior clearance, and that link was not broken on these facts, so the duty demand was not sustained. The procedural default was nevertheless treated as an irregularity, and penalty was upheld despite the setting aside of the duty demand. Case-Laws Central Excise Thu, 05 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86821