https://www.taxtmi.com/caselaws?id=1458 On re-import of goods originally exported under the DEPB Scheme, Notification No. 94/96-Cus. applied to the re-import situation and exempted customs duty to the extent it exceeded the central excise duty element attributable to the goods at the time and place of importation; recovery was therefore limited to the balance excise duty component, not full customs duty. Interest could not be levied on that amount because the demand was, in substance, excise duty and no charging provision under the Customs Act authorised interest on such a demand. The demand was sustained only to the limited extent of the balance excise duty, while the interest levy was set aside. en-us Wed, 04 Apr 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1458 On re-import of goods originally exported under the DEPB Scheme, Notification No. 94/96-Cus. applied to the re-import situation and exempted customs duty to the extent it exceeded the central excise duty element attributable to the goods at the time and place of importation; recovery was therefore limited to the balance excise duty component, not full customs duty. Interest could not be levied on that amount because the demand was, in substance, excise duty and no charging provision under the Customs Act authorised interest on such a demand. The demand was sustained only to the limited extent of the balance excise duty, while the interest levy was set aside. Case-Laws Customs Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1458