Re-import exemption for unclaimed postal articles: contents returned to post exempt from customs and integrated tax if no drawback obtained. Contents of postal articles originally posted in India that remained in post office custody and are returned as unclaimed, refused or redirected are exempt from the whole of the customs duty specified in the First Schedule to the Customs Tariff Act and from the integrated tax leviable under the Act, provided no drawback of duty was obtained when the article was exported.
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-import exemption for unclaimed postal articles: contents returned to post exempt from customs and integrated tax if no drawback obtained.
Contents of postal articles originally posted in India that remained in post office custody and are returned as unclaimed, refused or redirected are exempt from the whole of the customs duty specified in the First Schedule to the Customs Tariff Act and from the integrated tax leviable under the Act, provided no drawback of duty was obtained when the article was exported.
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