2005 (11) TMI 293

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri R.B. Pardeshi, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The learned advocate for the appellant states that initially the impugned goods were imported under shipping bills dated March 4-3-1994, 4-8-1994 and 11-8-1994 and subsequently, since the goods were rejected by the foreign buyer, the same were imported on September, 20 and Novemb .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he time of the initial export of the impugned goods, the appellants' case is covered by the provision of Clause (d) of the proviso to sub-section (l) of Section 20 of the Customs Act, 1962 under which no duty is required to be paid on re-importation of goods produced or manufactured in India. 2. It is the contention of the learned S.D.R. that Section 20 only grants exemption from basic custo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X