https://www.taxtmi.com/caselaws?id=206825 Goods exported under bond without payment of central excise duty and later re-imported for exhibition were held liable to customs duty on re-import under Section 20 of the Customs Act, with Notification No. 94/96-Cus. applied strictly to its express classification. The procedural reference to Rule 13 of the Central Excise Rules did not alter the re-import duty position. On the factual question of duplicate recovery, the demand could not stand if the goods had already been entered in stock and cleared on payment of duty, so verification was required. Modvat credit on duty-paid inputs used in manufacture was accepted in principle, subject to proof. en-us Thu, 11 Aug 2011 00:00:00 +0530 Wed, 30 Oct 2013 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206825 Goods exported under bond without payment of central excise duty and later re-imported for exhibition were held liable to customs duty on re-import under Section 20 of the Customs Act, with Notification No. 94/96-Cus. applied strictly to its express classification. The procedural reference to Rule 13 of the Central Excise Rules did not alter the re-import duty position. On the factual question of duplicate recovery, the demand could not stand if the goods had already been entered in stock and cleared on payment of duty, so verification was required. Modvat credit on duty-paid inputs used in manufacture was accepted in principle, subject to proof. Case-Laws Customs Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206825