Re-export obligation for imported samples allows administrative extension in special circumstances, requiring compliance with customs timelines. Imported commercial samples must be re-exported within nine months of importation, but the Assistant or Deputy Commissioner of Customs may, in special circumstances, grant a further reasonable extension beyond that period; this obligation is governed and amended by successive customs notifications.
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Provisions expressly mentioned in the judgment/order text.
Re-export obligation for imported samples allows administrative extension in special circumstances, requiring compliance with customs timelines.
Imported commercial samples must be re-exported within nine months of importation, but the Assistant or Deputy Commissioner of Customs may, in special circumstances, grant a further reasonable extension beyond that period; this obligation is governed and amended by successive customs notifications.
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