https://www.taxtmi.com/caselaws?id=95614 Re-imported goods that were exported under bond remained chargeable to customs duty equal to the additional excise duty leviable on those goods under section 20(c)(iii) of the Customs Act, 1962. Where the additional excise duty had already been debited in the importer's PLA on export, that amount formed the basis for duty on re-import. The text also notes that any duplicate payment could be recovered by refund, so the duty liability on re-import and the refund remedy operated together. en-us Fri, 31 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 17:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95614 Re-imported goods that were exported under bond remained chargeable to customs duty equal to the additional excise duty leviable on those goods under section 20(c)(iii) of the Customs Act, 1962. Where the additional excise duty had already been debited in the importer's PLA on export, that amount formed the basis for duty on re-import. The text also notes that any duplicate payment could be recovered by refund, so the duty liability on re-import and the refund remedy operated together. Case-Laws Customs Fri, 31 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95614