https://www.taxtmi.com/caselaws?id=100401 The Appellate Tribunal set aside the Commissioner's order allowing importers to clear goods for reprocessing without duty payment and re-export under the DEEC scheme. The Tribunal found the order lacked legal basis and was not in accordance with the Customs Act, 1962. The decision emphasized that duty liability applies to re-imported goods unless exempted by a specific Notification, which was not applicable in this case. The Tribunal ruled in favor of the Revenue, concluding that the Commissioner's order was improper and not legally justified. en-us Tue, 28 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 14:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100401 The Appellate Tribunal set aside the Commissioner's order allowing importers to clear goods for reprocessing without duty payment and re-export under the DEEC scheme. The Tribunal found the order lacked legal basis and was not in accordance with the Customs Act, 1962. The decision emphasized that duty liability applies to re-imported goods unless exempted by a specific Notification, which was not applicable in this case. The Tribunal ruled in favor of the Revenue, concluding that the Commissioner's order was improper and not legally justified. Case-Laws Customs Tue, 28 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100401