Re-import duty liability: re-imported goods are generally liable to customs duty like first imports, subject to limited exemptions. An amendment makes re-imported goods liable to customs duty as on first import, with two notifications limiting or specifying levy: drawback/rebate-claimed or bonded exports must pay duty equal to drawback or unpaid excise; goods returned after repair are dutiable on the fair cost of repairs including materials, insurance and freight; other goods not claiming benefits at export may be re-imported duty-free subject to identity and time conditions, but exemptions exclude certain export-oriented units and goods exported under export obligation schemes or from bonded warehouses.
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-import duty liability: re-imported goods are generally liable to customs duty like first imports, subject to limited exemptions.
An amendment makes re-imported goods liable to customs duty as on first import, with two notifications limiting or specifying levy: drawback/rebate-claimed or bonded exports must pay duty equal to drawback or unpaid excise; goods returned after repair are dutiable on the fair cost of repairs including materials, insurance and freight; other goods not claiming benefits at export may be re-imported duty-free subject to identity and time conditions, but exemptions exclude certain export-oriented units and goods exported under export obligation schemes or from bonded warehouses.
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