Re-imports through Post: notifications exempt customs duty on goods previously exported via postal consignments. Two notifications dated 30 June 2017 exempt customs duty on re imports of goods exported from India and allocate applicability by export date as a cutoff reflecting the GST transition, superseding the earlier pre GST notification to continue existing concessions; the reference to section 51 serves only to mark the cutoff and does not exclude exports effected under postal provisions, so re imports of goods earlier exported through Post qualify for the same exemptions.
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.
Re-imports through Post: notifications exempt customs duty on goods previously exported via postal consignments.
Two notifications dated 30 June 2017 exempt customs duty on re imports of goods exported from India and allocate applicability by export date as a cutoff reflecting the GST transition, superseding the earlier pre GST notification to continue existing concessions; the reference to section 51 serves only to mark the cutoff and does not exclude exports effected under postal provisions, so re imports of goods earlier exported through Post qualify for the same exemptions.
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