2003 (3) TMI 504 - AT - Central Excise

Summary

The appellate tribunal allowed the appeal for re-importation of Dihydralazine Sulphate without duty payment, but the appellants failed to re-export the goods within the specified time. Customs duty was ordered to be paid, but since the goods were eventually re-exported, the case was remanded for consideration of duty drawback. The appeal was allowed by way of remand.