https://www.taxtmi.com/caselaws?id=41418 The court interpreted Section 20 of the Customs Act regarding the levy of customs duty on re-imported goods. It determined that the goods were not exported under a Customs bond but under a Central Excise bond. The court applied the principle of strict construction in fiscal statutes, resolving doubts in favor of the taxpayer. Consequently, the court ruled in favor of the petitioner, rejecting the demand and levy of customs duty on the re-imported goods. en-us Fri, 18 Mar 1983 00:00:00 +0530 Thu, 30 Oct 2014 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41418 The court interpreted Section 20 of the Customs Act regarding the levy of customs duty on re-imported goods. It determined that the goods were not exported under a Customs bond but under a Central Excise bond. The court applied the principle of strict construction in fiscal statutes, resolving doubts in favor of the taxpayer. Consequently, the court ruled in favor of the petitioner, rejecting the demand and levy of customs duty on the re-imported goods. Case-Laws Customs Fri, 18 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41418