https://www.taxtmi.com/caselaws?id=45253 Customs duty could not be demanded again on re-imported goods cleared without payment of duty under Section 20 of the Customs Act where the authorities had accepted an excise bond at clearance. The record supported the inference that re-import was permitted on that basis, and the possibility that excise duty had already been paid on removal from the bonded warehouse further weighed against a second levy. On these facts, a further customs demand was treated as impermissible double taxation and was not sustained. en-us Wed, 11 Aug 1999 00:00:00 +0530 Fri, 09 Jul 2010 13:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45253 Customs duty could not be demanded again on re-imported goods cleared without payment of duty under Section 20 of the Customs Act where the authorities had accepted an excise bond at clearance. The record supported the inference that re-import was permitted on that basis, and the possibility that excise duty had already been paid on removal from the bonded warehouse further weighed against a second levy. On these facts, a further customs demand was treated as impermissible double taxation and was not sustained. Case-Laws Customs Wed, 11 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45253