https://www.taxtmi.com/caselaws?id=120713 The tribunal upheld the duty demand of Rs. 26,89,817 for re-imported transformer due to exceeding the re-export timeline under Notification No. 158/95-Cus. It clarified the mandatory nature of the re-export condition within the specified period. The challenge on limitation grounds was dismissed, emphasizing the department's right to demand duty despite bond extensions. Despite no prima facie case on merits or limitation, the tribunal directed appellants to pre-deposit Rs. 6 lakhs, with potential waiver upon compliance, setting a deadline for further deposit and indicating possible waiver for the remaining duty amount upon full compliance. en-us Tue, 12 Dec 2006 00:00:00 +0530 Mon, 23 Jul 2012 17:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120713 The tribunal upheld the duty demand of Rs. 26,89,817 for re-imported transformer due to exceeding the re-export timeline under Notification No. 158/95-Cus. It clarified the mandatory nature of the re-export condition within the specified period. The challenge on limitation grounds was dismissed, emphasizing the department's right to demand duty despite bond extensions. Despite no prima facie case on merits or limitation, the tribunal directed appellants to pre-deposit Rs. 6 lakhs, with potential waiver upon compliance, setting a deadline for further deposit and indicating possible waiver for the remaining duty amount upon full compliance. Case-Laws Customs Tue, 12 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120713