1999 (5) TMI 131

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....ltant, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The respondents exported shoes in November 1993 which were re-imported and sought to be cleared vide bill of entry filed on 31-8-1994. On that day Section 20 of the Customs Act read as under :- "Section 20. Re-importation of goods. - If goods are imported into India after exportation therefrom, such goods shall be liabl....

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....ods, drawback of any excise duty levied by a Stat was allowed, on payment of Customs duty equal to such Excise duty leviable at the time and place of importation of the goods; (c) in any other case, without payment of duty : Provided further that if the Central Government is satisfied that it is necessary in the public interest so to do, it may by order in each case, extend the aforesaid per....

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....duty and that the prohibitions imposed under the EXIM Policy would apply to these goods. 2. We have heard Shri K.L. Ramteke the ld. JDR for the Revenue and Shri M.J. Nambiar the ld. Consultant for the respondents. 3. The interpretation that the term `bond' used in the Section 20 would cover bonds taken under the Customs Act, as well as the Central Excise Act has came out in the jud....

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....f the goods was not due to any commission or omission by the importer and opined that on this count the lower authority should have released the goods on a lenient view being taken. The order of the Collector does not seem to indicate that he had ruled that the goods were not liable to confiscation. His setting aside the impugned order of confiscation and imposition of penalty was based on humanit....