https://www.taxtmi.com/caselaws?id=89196 The expression "bond" in clause (c) of the proviso to Section 20 of the Customs Act was construed in its statutory context, and the broader reading that would treat a Central Excise bond as sufficient for duty-free reimportation was rejected. The analysis preferred an interpretation that avoids tax evasion and supports levy on reimportation where the bond is not a customs bond. It also notes that a second levy on the same goods is impermissible where duty has already been paid on earlier clearance from non-duty-paid stock, with any duplicate levy being refundable. en-us Fri, 11 Sep 1998 00:00:00 +0530 Sat, 24 Sep 2011 10:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89196 The expression "bond" in clause (c) of the proviso to Section 20 of the Customs Act was construed in its statutory context, and the broader reading that would treat a Central Excise bond as sufficient for duty-free reimportation was rejected. The analysis preferred an interpretation that avoids tax evasion and supports levy on reimportation where the bond is not a customs bond. It also notes that a second levy on the same goods is impermissible where duty has already been paid on earlier clearance from non-duty-paid stock, with any duplicate levy being refundable. Case-Laws Central Excise Fri, 11 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89196