2014 (11) TMI 299

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..... e dealt differently under law - In the absence of contrary evidence to show that the goods exported were different from the goods re-imported that cannot be held otherwise and no levy of customs duty can be ordered - Decided in favour of assessee. - C/168-170/2009-Cus - Final Order Nos. C/A/51108-51110/2014-CU(DB) - Dated:- 11-3-2014 - Shri D.N. Panda, Member (J) and Manmohan Singh, Member (T) .....

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..... d goods even on re-importation when there was no substantial change to be dealt differently under law. 4. In the absence of contrary evidence to show that the goods exported were different from the goods re-imported that cannot be held otherwise and no levy of customs duty can be ordered. Accordingly all three appeals are allowed. (Dictated pronounced in the open Court) - - TaxTMI - TM .....

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