Customs duty exemption for defence and paramilitary unit imports on return, subject to proof of prior export to customs satisfaction. Exemption from customs duty and the integrated tax is allowed for goods imported by or along with Army, Navy, Air Force or Central Paramilitary Forces units returning after service abroad, provided the Assistant or Deputy Commissioner of Customs is satisfied that the goods were exported by or with the unit on departure; the notification is issued under section 25(1) of the Customs Act and supersedes the earlier notification on the subject.