2010 (10) TMI 171

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....he Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants re-imported the impugned goods which were earlier exported for participation in an international exhibition held at Milan, Italy from 3rd October, 2002 to 8th October, 2002. The goods were exported without payment of duty under bond. At....

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....basic customs duty, additional duty of customs as well as special additional duty of customs and hence they are not required to pay the SAD. Having paid the same under protest on the insistence of the Department, the appellants are entitled for refund. Shri A.R. Srinivasan cites the following case laws in support of the claim of the appellants :- (i)      Alok Industrie....

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....f the Customs, the additional duty and special duty of customs as in excess of the amount indicated in the corresponding entry in Column 3 of the Table annexed to the said notification. The impugned goods are covered under Serial No. 1(d) as these were originally exported under bond without payment of Central Excise duty. The amount of duty indicated under Column 3 of the Table against Serial No. ....