Re-imported goods exemption: procedural pre-filing requires surrender of export benefits and intimation to expedite clearance. Importers must file advance or prior bills of entry for re-imported goods claiming exemption and, before filing, surrender export incentives as required and submit intimation of re-importation to the DC/AC of Customs and the licensing authority, uploading proof to e-sanchit; if these pre-filing conditions cannot be met the bill may be filed without claiming the exemption, and claimants meeting requirements may have identity established under second check while variation or mis-declaration may attract 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-imported goods exemption: procedural pre-filing requires surrender of export benefits and intimation to expedite clearance.
Importers must file advance or prior bills of entry for re-imported goods claiming exemption and, before filing, surrender export incentives as required and submit intimation of re-importation to the DC/AC of Customs and the licensing authority, uploading proof to e-sanchit; if these pre-filing conditions cannot be met the bill may be filed without claiming the exemption, and claimants meeting requirements may have identity established under second check while variation or mis-declaration may attract denial of exemption and penal action.
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