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TMI Blog1996 (6) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... al is directed against the Order-in-Appeal No. PPM/1780/B-I-475/85 of the Collector of Central Excise (Appeals), Bombay confirming the duty demand for Rs. 10,085.25. 2. The Appellants cleared 14 cases of Steel Safes and Strong Boxes under AR 4 form, on 1-8-1975 without payment of duty by executing B-I Bond. The said goods were loaded on Board a Vessel for being exported. After the Vessel left Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or (Appeals), the said demand stood confirmed. 3. Mr. R.J. Parekh, the ld. Advocate has pleaded that as per the Customs Act, they have paid the duty and as such, the export and re-import has already been effected and by demanding excise duty, there would be double taxation. He has also referred to the provisions contained in Section 20 of the Customs Act. 4. Mr. S.V. Singh, the ld. J.D.R. has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been held by the Supreme Court in the said judgment. 8. Section 20 of the Customs Act,1962 (as it then existed) makes special provisions when the goods manufactured in India are duly exported and re-imported and provides that they would be subject to same terms and conditions as are applicable to the goods of foreign origin. Proviso to sub-section (1) of Section 20 is however, added to provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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