https://www.taxtmi.com/caselaws?id=95637 Duty exemption on the re-import of exposed film rolls was denied because the appellant did not produce an export certificate or other documentary proof showing that the goods brought back were the same rolls earlier taken out for shooting. The absence of evidence establishing identity of the re-imported goods and proof that they had earlier been exported and borne duty was treated as fatal to the claim. Mere assertion that exposed negatives may be brought back was insufficient without supporting records, so the exemption claim failed and the duty liability was sustained. en-us Wed, 03 May 2000 00:00:00 +0530 Tue, 13 Dec 2011 18:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95637 Duty exemption on the re-import of exposed film rolls was denied because the appellant did not produce an export certificate or other documentary proof showing that the goods brought back were the same rolls earlier taken out for shooting. The absence of evidence establishing identity of the re-imported goods and proof that they had earlier been exported and borne duty was treated as fatal to the claim. Mere assertion that exposed negatives may be brought back was insufficient without supporting records, so the exemption claim failed and the duty liability was sustained. Case-Laws Customs Wed, 03 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95637