https://www.taxtmi.com/caselaws?id=97250 The Tribunal rejected the appeal, affirming that duty is payable if goods initially exported under bond are re-imported to avoid double taxation. The Tribunal emphasized the Supreme Court's decision in a previous case and dismissed the appellant's claim for duty-free clearance under Section 20 of the Customs Act, stating that the phrase "exported in bond" refers only to a Customs bond, not a Central Excise bond. The Tribunal relied on the absence of circumstances indicating double taxation and concluded that the Supreme Court's decision should prevail over the interpretations of the Madras High Court. en-us Fri, 24 Aug 2001 00:00:00 +0530 Mon, 16 Jan 2012 10:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97250 The Tribunal rejected the appeal, affirming that duty is payable if goods initially exported under bond are re-imported to avoid double taxation. The Tribunal emphasized the Supreme Court's decision in a previous case and dismissed the appellant's claim for duty-free clearance under Section 20 of the Customs Act, stating that the phrase "exported in bond" refers only to a Customs bond, not a Central Excise bond. The Tribunal relied on the absence of circumstances indicating double taxation and concluded that the Supreme Court's decision should prevail over the interpretations of the Madras High Court. Case-Laws Customs Fri, 24 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97250