Re-importation time limits updated for exported goods, with specified extension powers for customs commissioners. Amendment prescribes differentiated re-importation periods and extension authority: goods to Bhutan must be re-imported within seven years, with the Principal Commissioner or Commissioner allowed to extend up to three years; other goods (excluding DEEC/EPCG/DEPB exports) within three years, with the Commissioner able to extend up to two years; goods exported under DEEC, EPCG or DEPB must be re-imported within one year, with the Commissioner able to allow an additional one-year extension on sufficient cause.
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.
Re-importation time limits updated for exported goods, with specified extension powers for customs commissioners.
Amendment prescribes differentiated re-importation periods and extension authority: goods to Bhutan must be re-imported within seven years, with the Principal Commissioner or Commissioner allowed to extend up to three years; other goods (excluding DEEC/EPCG/DEPB exports) within three years, with the Commissioner able to extend up to two years; goods exported under DEEC, EPCG or DEPB must be re-imported within one year, with the Commissioner able to allow an additional one-year extension on sufficient cause.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.