Re-import exemption for repairs: duty relief subject to re-export obligation, identity verification, and a bond securing compliance. Exemption from customs duty and additional duty is provided for goods manufactured in India and parts re-imported for repairs, conditional on re-importation within three years of export, re-export after repairs within six months (or such extended period up to one year as the Commissioner may allow), satisfaction of identity by the Assistant Commissioner of Customs, and execution of a bond to re-export, produce the goods for identification, and pay duty if re-export does not occur within the stipulated period.
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 repairs: duty relief subject to re-export obligation, identity verification, and a bond securing compliance.
Exemption from customs duty and additional duty is provided for goods manufactured in India and parts re-imported for repairs, conditional on re-importation within three years of export, re-export after repairs within six months (or such extended period up to one year as the Commissioner may allow), satisfaction of identity by the Assistant Commissioner of Customs, and execution of a bond to re-export, produce the goods for identification, and pay duty if re-export does not occur within the stipulated period.
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