https://www.taxtmi.com/caselaws?id=793391 Re-imported goods attract customs duty under Section 20 of the Customs Act, but exemption may be granted through a Section 25 notification. The note explains that Notification No. 158/95-Customs and Notification No. 94/96-Customs operated on different factual bases: one covered re-import for specified processing and re-export, while the other addressed repayment of drawback on re-import. On the stated facts, documentary evidence linked the exports, re-imports, drawback repayment, processing under supervision and re-export, so the re-import exemption conditions were treated as satisfied and the consequential duty demand, redemption fine and penalties were unsustainable. en-us Wed, 10 Jun 2026 00:00:00 +0530 Mon, 15 Jun 2026 09:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793391 Re-imported goods attract customs duty under Section 20 of the Customs Act, but exemption may be granted through a Section 25 notification. The note explains that Notification No. 158/95-Customs and Notification No. 94/96-Customs operated on different factual bases: one covered re-import for specified processing and re-export, while the other addressed repayment of drawback on re-import. On the stated facts, documentary evidence linked the exports, re-imports, drawback repayment, processing under supervision and re-export, so the re-import exemption conditions were treated as satisfied and the consequential duty demand, redemption fine and penalties were unsustainable. Case-Laws Customs Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793391