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Issue ID: 119198
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Numismatics coins

Date 08 Jul 2024
Replies 1 Reply
Views 778 Views
Temporary export for grading: guidance sought on Customs Act requirements and declarations for returning numismatic coins.
Provisions under the Customs Act governing temporary export of numismatic coins for grading and their re importation are queried, including whether customs declarations or formalities must be filed; the sole reply refers to a tribunal decision without detailing statutory procedure. (AI Summary)

What are the provisions under Customs Act for sending numismatics coins to US for grading and returning back to India. Any declarations to be filed with customs

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Replied on Jul 10, 2024
1.

You may refer to this case law.

2013 (11) TMI 494 - CESTAT CHENNAI
 

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