Import restrictions on Indian-origin goods: imports under export-promotion schemes barred except as permitted by Customs notification. Import of Indian-origin goods under export promotion schemes is not permissible except as allowed by Customs Notification 94/96; this prohibition aims to prevent misuse whereby export benefits are obtained and goods are re-imported duty free or at concessional duty, causing revenue loss. Exports of foreign-origin goods under these schemes are barred unless manufacturing, re-processing, or operations have been carried out in India. The restrictions do not apply where no benefits are claimed under the Exim Policy provisions referenced.
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.
Import restrictions on Indian-origin goods: imports under export-promotion schemes barred except as permitted by Customs notification.
Import of Indian-origin goods under export promotion schemes is not permissible except as allowed by Customs Notification 94/96; this prohibition aims to prevent misuse whereby export benefits are obtained and goods are re-imported duty free or at concessional duty, causing revenue loss. Exports of foreign-origin goods under these schemes are barred unless manufacturing, re-processing, or operations have been carried out in India. The restrictions do not apply where no benefits are claimed under the Exim Policy provisions referenced.
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