https://www.taxtmi.com/caselaws?id=117590 The Tribunal rejected the manufacturers' claim for duty exemption under Section 20(1)(d) of the Customs Act, upholding the duty payment demand on re-imported goods exported under an Excise bond. Relying on a previous Apex Court decision, the Tribunal emphasized the obligation to pay duty on re-imported goods at the applicable rate. The Tribunal allowed the manufacturers to pursue their claim for duty drawback separately while setting aside the Commissioner's order and ruling in favor of the Revenue's appeal. en-us Thu, 25 Aug 2005 00:00:00 +0530 Mon, 25 Jun 2012 12:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117590 The Tribunal rejected the manufacturers' claim for duty exemption under Section 20(1)(d) of the Customs Act, upholding the duty payment demand on re-imported goods exported under an Excise bond. Relying on a previous Apex Court decision, the Tribunal emphasized the obligation to pay duty on re-imported goods at the applicable rate. The Tribunal allowed the manufacturers to pursue their claim for duty drawback separately while setting aside the Commissioner's order and ruling in favor of the Revenue's appeal. Case-Laws Customs Thu, 25 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117590