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2017 (12) TMI 461 - HC - CustomsRefund claim - duty paid under protest - claim of the appellant on the basis of proviso to subsection (1) of Section 20 of the said Act was that the benefit of the proviso will be available and no duty will be payable on reimported goods - It is alleged that in absence of the failure to establish identity at the time of importation, benefit of the proviso could not be made available - Held that: - Sub-Section (1) of Section 20 lays down the rule with regard to reimportation of goods produced or manufactured in India which are imported into India after exportation therefrom. Such goods are liable to duty and are subject to such conditions and restrictions, if any, to which goods of the like kind and value not so produced or manufactured are liable or subject, on importation thereof. The proviso is by way of an exception to the general Rule under Sub Section (1) of Section 20. Only if the conditions of the proviso are satisfied, reimport without payment of duty is permissible. The proviso is applicable provided satisfaction is recorded by the Assistant Collector of Customs that the goods are the same which were exported. In fact of the case and even in the reply, the appellant accepted that the goods are not the same, in the sense that what was exported was the Nylon yarn and by adopting a process, the same was converted into Tyre cord. Thus, going by the stand taken by the appellant, this is not a case of slight or minor transformation of the goods. In this case, goods were exported in one form and re-imported in another form. Thus, it cannot be said that the goods imported are the same. Appeal allowed - decided in favor of appellant.
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