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of <h1>Customs Act Update: Simplified Re-export Process for Mistaken Imports u/s 122 to Ease Importer Hardships.</h1> The circular addresses the re-export of goods imported under a bona fide mistake, highlighting the need for a simplified procedure. It notes that the current process is time-consuming, especially at air cargo complexes, and causes hardships for importers and agents. Following a conference of Chief Commissioners, it was agreed to delegate re-export permission to Customs Officers based on their adjudication powers, as per Section 122 of the Customs Act, 1962. This aims to expedite decision-making. Consequently, Circular No. 100/2003-Cus. has been modified, and compliance with the new instructions is required across jurisdictions.
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