Exported Goods can be re-imported under Notification No. 158/95- Cus. dated 14-11-1995. Can the same goods be exported back after necessary repair/reconditioning or any other activities as prescribed under said notification to other buyer of different country?
If yes, what are the detail required to be furnished to the jurisdictional Custom Department at the time of
re-importation?
Clarification on re-importing goods under Notification No. 158/95-Cus: Must establish one-to-one correlation for re-export after repair. A query was raised regarding the re-importation of exported goods under Notification No. 158/95-Cus. dated 14-11-1995, specifically whether these goods can be exported again after repair or reconditioning to a different buyer in another country. The response indicated that a one-to-one correlation must be established at the time of re-importation, and it was suggested to refer to paragraph 2 of the notification for further details. (AI Summary)
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