1996 (1) TMI 229 - AT - Customs

Summary

The appellant exported goods without paying Central Excise duty, reimported them, and sought clearance under Section 20 of Customs Act. The valuation for Customs duty on reimported goods included freight and insurance, resulting in excess levy. The Tribunal upheld the decision, stating reimported goods are to be treated like imported goods, with no restriction on duty quantum. The appeal was dismissed.