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TMI Blog2000 (3) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... Joglekar, Member (T)]. The appellants in this case re-imported certain goods which they had earlier exported. The Asstt. Collector held that the goods had been re-imported in terms of Sec. 20 of the Customs Act, 1962 and permitted their clearance without payment of duty. The Department then approached the Collector (Appeals). The Collector in his order held that where the goods had been expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Choubey for the Revenue. 3. The certificate, dated 22-7-1992 referred to above shows that the goods were exported under bond in terms of AR 4 No. 51/RSL/91, dated 20-7-1991. On return of the goods the additional excise duty was debited. In this situation, in terms of clause (c)(iii) of Sec. 20, the Excise duty leviable on the goods shall to be paid as duty of Customs. Therefore, what was payabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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