Exemption from additional duty expanded: re export destinations broadened and jobbing must comply with section 65 requirements. The notification amends the exemption by substituting condition (ii) to allow goods to be re-exported to the supplier or to any other person specified by the supplier, and by substituting condition (v) to require that jobbing be undertaken in accordance with the Customs Act provisions, thereby expanding permissible re-export recipients and expressly tying jobbing to statutory compliance.
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Provisions expressly mentioned in the judgment/order text.
Exemption from additional duty expanded: re export destinations broadened and jobbing must comply with section 65 requirements.
The notification amends the exemption by substituting condition (ii) to allow goods to be re-exported to the supplier or to any other person specified by the supplier, and by substituting condition (v) to require that jobbing be undertaken in accordance with the Customs Act provisions, thereby expanding permissible re-export recipients and expressly tying jobbing to statutory compliance.
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