https://www.taxtmi.com/caselaws?id=87434 The Tribunal upheld the Collector (Appeals)' decision, ruling that the goods reimported were not the same as those exported due to post-exportation operations. The judgment emphasized the necessity of maintaining the original identity of goods for duty exemption under Section 20 of the Customs Act, ultimately dismissing the appeal for lack of identity between the exported and reimported goods. en-us Tue, 28 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 18:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87434 The Tribunal upheld the Collector (Appeals)' decision, ruling that the goods reimported were not the same as those exported due to post-exportation operations. The judgment emphasized the necessity of maintaining the original identity of goods for duty exemption under Section 20 of the Customs Act, ultimately dismissing the appeal for lack of identity between the exported and reimported goods. Case-Laws Customs Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87434