1996 (12) TMI 234 - AT - Customs

Summary

The appellant exported biscuits, reimported after rejection, and claimed a refund of duty paid on re-importation. The Tribunal rejected the refund claim, stating that no provision exists in the Customs Act for such refunds, as duty paid on re-imported goods can be returned as drawback under Section 74. The appellant's failure to claim drawback led to the dismissal of the appeal.