https://www.taxtmi.com/caselaws?id=352192 The High Court upheld the decision of the Appellate Tribunal, dismissing the appeal as the goods exported and reimported were found to be significantly transformed, leading to the denial of duty exemption claim under Section 20 of the Customs Act, 1962. The court emphasized that the goods were not the same due to the substantial changes in form and nature during processing. en-us Fri, 10 Nov 2017 00:00:00 +0530 Fri, 29 Jun 2018 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352192 The High Court upheld the decision of the Appellate Tribunal, dismissing the appeal as the goods exported and reimported were found to be significantly transformed, leading to the denial of duty exemption claim under Section 20 of the Customs Act, 1962. The court emphasized that the goods were not the same due to the substantial changes in form and nature during processing. Case-Laws Customs Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352192