https://www.taxtmi.com/caselaws?id=30357 Reimport exemption under Notification No. 94/96-Cus. applies only when the goods reimported are the same goods earlier exported. Fuel injection pumps and injectors, after being fitted into diesel engine assemblies abroad, were treated as part of a different assembled product and did not satisfy that identity requirement, so the exemption was unavailable. The text also states that a customs duty demand for short levy can be recovered without first revising the bill of entry assessments. It further notes that a prior favourable order in a similar matter does not operate as res judicata in tax disputes or bind the Revenue where the present facts and exemption conditions remain to be examined. en-us Mon, 28 Apr 2008 00:00:00 +0530 Sat, 23 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30357 Reimport exemption under Notification No. 94/96-Cus. applies only when the goods reimported are the same goods earlier exported. Fuel injection pumps and injectors, after being fitted into diesel engine assemblies abroad, were treated as part of a different assembled product and did not satisfy that identity requirement, so the exemption was unavailable. The text also states that a customs duty demand for short levy can be recovered without first revising the bill of entry assessments. It further notes that a prior favourable order in a similar matter does not operate as res judicata in tax disputes or bind the Revenue where the present facts and exemption conditions remain to be examined. Case-Laws Customs Mon, 28 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30357