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TMI Blog1987 (8) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... exported a consignment of canned shrimps from Cochin port to U.K. On shipment of the goods, they received from the Customs authorities a sum of Rs. 31,559.60 representing drawback of duty on the packing materials used in the packing of the exported shrimps. A part of the consignment was rejected by the buyer in U.K. and the rejected goods were re-imported at Cochin Port in July, 1981. The appellants filed a home consumption bill of entry on 23-7-1981 and claimed clearance of the goods in terms of Sec. 20 of the Customs Act. The Customs authorities, on being satisfied that the requirements laid down in Section 20 had been complied with, permitted clearance of the goods on payment of Rs. 31,559.60 equal to the drawback given to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down in sub-clauses (a), (b) and (c) to the proviso of sub-sec. (1) of Section 20 in the circumstances specified in the clauses. In any other case, the goods may be admitted without payment of duty. The proviso and sub-clause (c) thereof which are relevant for the present purpose, read as follows : 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) (b) . (c) In any case where the goods were exported in bond, without payment of - (i) xxx (ii) xxx (iii) the exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that Chapter IX of the Customs Act dealing with the subject of warehousing lays down execution of bond (Sec. 59) for warehousing of imported dutiable goods would not mean that necessarily the expression bond used in Clause (C) of the proviso to Section 20(1) should also mean a bond executed with the customs authorities. Viewed from this angle, we are of the opinion that when goods, as in the present case, are exported in bond (executed with the excise authorities) without payment of the excise duty leviable thereon, the goods are liable, on re-importation into India, to payment of customs duty equal to the excise duty leviable on the goods. 7. Shri Shanmugha Sundaram has, however, brought to our notice a Madras High Court judgment in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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