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            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.

            <h1>Re-export of partial consignments prohibited; addressee who paid duty must seek drawback via prescribed procedure before returning goods.</h1> Re-export of partial consignments is prohibited once the addressee has taken delivery on payment of duty; returning goods after such delivery is permitted only by following the prescribed procedure and claiming Drawback. Permitting opening of a parcel to remove part contents after payment and re-exporting the balance without duty is unauthorised and irregular, governing import and export through the postal channel.

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