Re-export permission: amendments permit unit re-exports subject to Customs authorisation and Development Commissioner conditions, and substitute Assistant Collector authority. The notifications amend authority references by substituting 'Collector of Customs' with 'Assistant Collector of Customs' in specified conditions and paragraphs; broaden the phrase 'goods manufactured' to 'goods (including goods manufactured)'; and insert a new condition empowering the Collector of Customs to allow a unit to re export goods subject to prescribed conditions and on necessary permission from the Development Commissioner of the Zone.
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Provisions expressly mentioned in the judgment/order text.
Re-export permission: amendments permit unit re-exports subject to Customs authorisation and Development Commissioner conditions, and substitute Assistant Collector authority.
The notifications amend authority references by substituting "Collector of Customs" with "Assistant Collector of Customs" in specified conditions and paragraphs; broaden the phrase "goods manufactured" to "goods (including goods manufactured)"; and insert a new condition empowering the Collector of Customs to allow a unit to re export goods subject to prescribed conditions and on necessary permission from the Development Commissioner of the Zone.
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