https://www.taxtmi.com/caselaws?id=119132 The Tribunal upheld the Commissioner (Appeals)' decision to grant a refund of duty paid on imported defective goods that were re-exported and not cleared for home consumption. The Tribunal determined that the duty paid on non-existent goods was refundable as it did not qualify as duty under the Customs Act. It emphasized that duty liability does not arise for goods that were re-exported and that the appellant should not be penalized for paying duty on such goods. The Tribunal dismissed concerns regarding duty drawback, stating it did not apply in this case. en-us Mon, 03 Apr 2006 00:00:00 +0530 Mon, 09 Jul 2012 12:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119132 The Tribunal upheld the Commissioner (Appeals)' decision to grant a refund of duty paid on imported defective goods that were re-exported and not cleared for home consumption. The Tribunal determined that the duty paid on non-existent goods was refundable as it did not qualify as duty under the Customs Act. It emphasized that duty liability does not arise for goods that were re-exported and that the appellant should not be penalized for paying duty on such goods. The Tribunal dismissed concerns regarding duty drawback, stating it did not apply in this case. Case-Laws Customs Mon, 03 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119132