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of <h1>Re-imported goods under Section 20 of the Customs Act, 1962, face same duties as newly imported goods.</h1> Section 20 of the Customs Act, 1962, addresses the re-importation of goods into India. It stipulates that goods re-imported after being exported from India are subject to the same duties, conditions, and restrictions applicable to similar goods upon their importation. This provision ensures that re-imported goods are treated equivalently to newly imported goods of the same kind and value, maintaining consistency in the application of customs duties and regulations.
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