2011 (8) TMI 436

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....agiri, Advocate For the Appellant Shri A.B.Niranjan Babu, SDR For the Respondent/s Per Jyoti Balasundaram The demand of customs duty of Rs.1,46,616/- on the ground that, since the assessees exported goods under bond without payment of duty in terms of Notification No.263/79-CE dt. 22.9.79, they were covered by Sl.No.1 (d) of the Table to Notification No.94/96-Cus covering re-import of goods ex....

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.... of goods Amount of duty (1) (2) (3) 1.       (a) - -   (b) - -   (c) - -   (d) under bond without payment of Central excise duty. Amount of Central excise duty not paid   (e) - - and not under Sl.No.3 of the Table which covers goods other than those falling under Sl.Nos.1 & 2, attracting "Nil" rate of duty. Our view is in consonance with....