https://www.taxtmi.com/caselaws?id=105851 Customs duty became payable on a photocopier imported for demonstration and cleared on a re-export undertaking when the goods were not re-exported within the extended period. The Tribunal held that destruction of the photocopier in a fire did not, on the facts, amount to an Act of God sufficient to avoid the re-export condition. It further held that liability under the exemption arrangement arose once export did not take place, and the absence of foreign exchange involvement was irrelevant. The demand for customs duty was therefore upheld. en-us Fri, 27 Nov 1998 00:00:00 +0530 Sat, 10 Mar 2012 11:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105851 Customs duty became payable on a photocopier imported for demonstration and cleared on a re-export undertaking when the goods were not re-exported within the extended period. The Tribunal held that destruction of the photocopier in a fire did not, on the facts, amount to an Act of God sufficient to avoid the re-export condition. It further held that liability under the exemption arrangement arose once export did not take place, and the absence of foreign exchange involvement was irrelevant. The demand for customs duty was therefore upheld. Case-Laws Customs Fri, 27 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105851