Re-importation exemption compliance: pre-filing surrender of export benefits and intimation required to secure customs relief. Importers claiming duty exemption on re-imported goods must, before filing an advance or prior bill of entry, surrender the export incentives and submit intimation to the AC/DC of Customs and the licensing authority, produce dated acknowledgement, and upload proof in e-sanchit; if unable to comply they may file without claiming exemption. Where exemptions are claimed, first-check need not be used and identity may be established under second check, but mis-declaration or variation can lead to denial of exemption and penal action.
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-importation exemption compliance: pre-filing surrender of export benefits and intimation required to secure customs relief.
Importers claiming duty exemption on re-imported goods must, before filing an advance or prior bill of entry, surrender the export incentives and submit intimation to the AC/DC of Customs and the licensing authority, produce dated acknowledgement, and upload proof in e-sanchit; if unable to comply they may file without claiming exemption. Where exemptions are claimed, first-check need not be used and identity may be established under second check, but mis-declaration or variation can lead to denial of exemption and penal action.
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