https://www.taxtmi.com/caselaws?id=86916 The Tribunal upheld the duty rate based on the original import date, emphasizing the obligation to re-export goods under exemption conditions. The appellant's argument for duty calculation from the warehouse clearance date was dismissed, citing the Customs Act and the conditional nature of the exemption. The Tribunal clarified that failure to re-export within the specified period results in duty equivalent to the original import rate. Previous decisions supported this principle, leading to the rejection of the appeal due to non-compliance with exemption conditions. en-us Tue, 29 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 13:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86916 The Tribunal upheld the duty rate based on the original import date, emphasizing the obligation to re-export goods under exemption conditions. The appellant's argument for duty calculation from the warehouse clearance date was dismissed, citing the Customs Act and the conditional nature of the exemption. The Tribunal clarified that failure to re-export within the specified period results in duty equivalent to the original import rate. Previous decisions supported this principle, leading to the rejection of the appeal due to non-compliance with exemption conditions. Case-Laws Customs Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86916