https://www.taxtmi.com/caselaws?id=32238 Reimported goods cleared under Notification No. 94/96-Cus. were covered by an exemption from basic customs duty, additional duty and special duty to the extent the duty exceeded the amount specified in the relevant table entry. Where the goods had been reimported under bond and the Central Excise duty not paid on export had already been discharged, the duty payable was confined to that unpaid excise amount. On that footing, no further Special Additional Duty could be demanded, and reliance on Notification No. 56/98-Cus. to deny the exemption was untenable. en-us Thu, 03 Jul 2008 00:00:00 +0530 Fri, 30 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32238 Reimported goods cleared under Notification No. 94/96-Cus. were covered by an exemption from basic customs duty, additional duty and special duty to the extent the duty exceeded the amount specified in the relevant table entry. Where the goods had been reimported under bond and the Central Excise duty not paid on export had already been discharged, the duty payable was confined to that unpaid excise amount. On that footing, no further Special Additional Duty could be demanded, and reliance on Notification No. 56/98-Cus. to deny the exemption was untenable. Case-Laws Customs Thu, 03 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32238