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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Re-export or clearance options for unutilised or defective imports require quarterly reporting and voluntary duty payment with depreciation-based duty calculation.</h1> Rule 10 permits importers who availed concessional notifications to re-export or clear unutilised or defective goods within the notification period or within one year of import, with a limited commissioner-granted extension. Re-exports and voluntary clearances must be recorded in the quarterly statement; re-export values must not be below import value. Clearance of used capital goods requires payment of the duty differential plus interest, computed on the depreciated value using prescribed straight-line quarterly rates, with any part of a quarter counted as a full quarter.

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