https://www.taxtmi.com/caselaws?id=90813 The Commissioner of Customs (Appeals) upheld the lower authority's decision that the re-imported goods, being of Indian origin, were liable to pay Central Excise Duty applicable at the time of re-importation. The judgment clarified the liability for import duty on goods re-imported under a Central Excise bond, emphasizing the application of Section 20 of the Customs Act, 1962, and the interpretation of the term 'Bond' in this context. The decision highlighted the obligation to pay Central Excise Duty on re-imported goods of Indian origin, dismissing the appellant's appeal. en-us Fri, 20 Nov 1998 00:00:00 +0530 Wed, 12 Oct 2011 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90813 The Commissioner of Customs (Appeals) upheld the lower authority's decision that the re-imported goods, being of Indian origin, were liable to pay Central Excise Duty applicable at the time of re-importation. The judgment clarified the liability for import duty on goods re-imported under a Central Excise bond, emphasizing the application of Section 20 of the Customs Act, 1962, and the interpretation of the term 'Bond' in this context. The decision highlighted the obligation to pay Central Excise Duty on re-imported goods of Indian origin, dismissing the appellant's appeal. Case-Laws Central Excise Fri, 20 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90813