Re-export requirement for imported samples must be met, though customs may grant an extension in special cases. Imported samples must be re-exported within nine months; the Assistant or Deputy Commissioner of Customs may, in special circumstances, grant a reasonable extension to that period. This requirement is an administrative compliance condition for samples admitted under customs control and is supported by successive notifications amending the original authorising instrument.
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Provisions expressly mentioned in the judgment/order text.
Re-export requirement for imported samples must be met, though customs may grant an extension in special cases.
Imported samples must be re-exported within nine months; the Assistant or Deputy Commissioner of Customs may, in special circumstances, grant a reasonable extension to that period. This requirement is an administrative compliance condition for samples admitted under customs control and is supported by successive notifications amending the original authorising instrument.
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