https://www.taxtmi.com/caselaws?id=88694 Customs duty paid on re-import of goods exported earlier under bond is not refundable merely because the goods are later exported again. The Tribunal held that duty levied on re-import under section 20 of the Customs Act is customs duty, not excise duty, and the Act contains no general provision for refund on a subsequent export. Any relief after re-export must be claimed under the statutory drawback mechanism under section 74. As the importer did not seek drawback, the refund claim was not maintainable and was rightly rejected. en-us Fri, 06 Dec 1996 00:00:00 +0530 Tue, 20 Sep 2011 16:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88694 Customs duty paid on re-import of goods exported earlier under bond is not refundable merely because the goods are later exported again. The Tribunal held that duty levied on re-import under section 20 of the Customs Act is customs duty, not excise duty, and the Act contains no general provision for refund on a subsequent export. Any relief after re-export must be claimed under the statutory drawback mechanism under section 74. As the importer did not seek drawback, the refund claim was not maintainable and was rightly rejected. Case-Laws Customs Fri, 06 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88694