1997 (5) TMI 259 - AT - Customs

Summary

The appellants filed a refund claim under Customs Act, 1962 for goods exempt from Additional Duty of Customs. The claim was rejected, but the Tribunal allowed the appeal based on interpretation of Section 20 of the Customs Act by the Madras High Court. The demand for duty on re-import was not justified as the original exportation was under a Central Excise bond. The impugned order was set aside, and the appeal was allowed. (Case citation: 1997 (5) TMI 259 - CEGAT, MUMBAI)