Recovery of export incentives requires No Incentive Certificate on re-import before customs clearance by customs authorities. Importers must obtain and present a No Incentive Certificate from the Regional Authority when re-importing exported goods; Customs shall ensure this certificate is produced before permitting clearance so that recovery of export benefits granted under Chapter 3 incentive and reward schemes can be effected.
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Provisions expressly mentioned in the judgment/order text.
Recovery of export incentives requires No Incentive Certificate on re-import before customs clearance by customs authorities.
Importers must obtain and present a No Incentive Certificate from the Regional Authority when re-importing exported goods; Customs shall ensure this certificate is produced before permitting clearance so that recovery of export benefits granted under Chapter 3 incentive and reward schemes can be effected.
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