9911796707
TMI Blog2000 (12) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Bharat Steel Forging Industries, Calcutta. By his order dated 30-3-1998, the Commissioner (Appeals) has set aside the said Order-in-Original with consequential relief. Being aggrieved with the Commissioner s Order, the Revenue has filed the present appeal before the Tribunal. 2. Claiming duty-free assessment under Section 20 of the Customs Act, 1962, the appellants filed a Bill of Entry No. 1960, dated 29-12-1993 in respect of the said re-imported goods that were exported under Shipping Bill No. EP 415, dated 7-9-1993 under Central Excise Bond. On examination, identity of the goods was established. On an oral enquiry regarding payment of Central Excise duty, the appellants produced a type written certificate dated 24-1-1994 from S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ram (P) Ltd. v. Government of India : 1984 (17) E.L.T. 306 (Mad.) wherein it was held that if the goods exported under the Excise bond are imported back due to their rejection by foreign buyer because of deterioration in quality, no Customs duty is chargeable on such goods because of provisions of Section 20 (1) (d) of the Customs Act, 1962 as the expression where the goods were exported in bond as appearing in clause (c) would cover only the goods exported in Customs bond and not the goods exported under Excise bond and since the word bond has not been defined under the Customs Act, an extended meaning to that expression cannot be given. As regards the alleged interpolation of the words and realised by the appellants, the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 20 of the Customs Act, 1962 which reads as under at the relevant time : Section 20.- (1) If goods produced or manufactured in India be imported into India after exportation therefrom, such goods shall be liable to duty and be subject to all the conditions and restrictions, if any, to which goods of the like kind and value not so produced or manufactured are liable or subject on the importation thereof : Provided that if such importation takes place within three years after the exportation of such goods and it is shown to the satisfaction of the Assistant Collector of Customs that the goods are the same which were exported, the goods may be admitted - (a) in any case where at the time of exportation of the goods, drawback of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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