Mandatory re-import time limit under customs law bars relief when goods return after three years.

Section 20 of the Customs Act allows relief on re-import only where the goods are brought back within three years of exportation. A vehicle re-imported after that statutory period was held to fall outside the proviso, because the time limit was treated as mandatory and not capable of extension by discretion. Relief under Section 20 was therefore unavailable, and the denial of refund was upheld.

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Issues: Whether the re-import of the vehicle was eligible for relief under Section 20 of the Customs Act, 1962 when it was brought back after the stipulated period of three years from exportation.

Analysis: The proviso to Section 20 permits re-importation only if the goods are imported within three years after exportation. On the facts, the vehicle was re-imported beyond that period. The statutory time limit was treated as mandatory and no discretion was available to extend it.

Conclusion: The re-import was not entitled to relief under Section 20, and the denial of refund was upheld.

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