Re-imported Goods Under Notification No.94/96-Cus Face Extra Customs Duty per Section 3 of Central Tariff Act.

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....SAD - Re-import of goods cleared outside India - Whether goods which have been re-imported and cleared availing the benefit of Notification No.94/96-Cus have to be held as having suffered additional customs duty leviable under Section 3 of Central Tariff Act - held yes - AT....