https://www.taxtmi.com/caselaws?id=3586 The Court upheld that re-imported goods are subject to the same duty as on initial importation, dismissing the appellant's plea to avoid countervailing duty (CVD) on repaired goods. The decision aligned with Section 20 of the Customs Act, emphasizing that goods re-imported after exportation are liable to duty as on the first importation. The Tribunal's ruling, supported by legal precedents, affirmed the consistency in duty liability on re-imported goods, irrespective of repair or manufacturing processes. The appellant's argument based on Notification No.94/96-Cus was rejected, emphasizing the uniform duty application on re-imported goods. en-us Thu, 13 Mar 2008 00:00:00 +0530 Thu, 12 Jun 2008 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3586 The Court upheld that re-imported goods are subject to the same duty as on initial importation, dismissing the appellant's plea to avoid countervailing duty (CVD) on repaired goods. The decision aligned with Section 20 of the Customs Act, emphasizing that goods re-imported after exportation are liable to duty as on the first importation. The Tribunal's ruling, supported by legal precedents, affirmed the consistency in duty liability on re-imported goods, irrespective of repair or manufacturing processes. The appellant's argument based on Notification No.94/96-Cus was rejected, emphasizing the uniform duty application on re-imported goods. Case-Laws Customs Thu, 13 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3586