https://www.taxtmi.com/caselaws?id=31315 Proof of re-export of a container defeated the duty demand and penalty because the appellate authority accepted the evidence of re-export and set aside the levy. The refusal of further extension by the original authority did not justify sustaining duty once re-export was established within the proceedings. On that basis, the Revenue's challenge failed and the demand was held unsustainable. en-us Wed, 23 Apr 2008 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31315 Proof of re-export of a container defeated the duty demand and penalty because the appellate authority accepted the evidence of re-export and set aside the levy. The refusal of further extension by the original authority did not justify sustaining duty once re-export was established within the proceedings. On that basis, the Revenue's challenge failed and the demand was held unsustainable. Case-Laws Customs Wed, 23 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31315