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        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.

        <h1>Recovery of export benefits: re-imports require no-incentive certificate, Customs must verify and recover inadmissible credits.</h1> Customs must ensure production of a no-incentive certificate from the Regional Authority of the Directorate General of Foreign Trade before clearing re-imported exported goods; where incentives were availed at export, Customs shall withhold clearance until compliance and coordinate with trade authorities to recover any inadmissible duty credit, and review past re-import cases for necessary recovery action.

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