Re-importation time limit for goods exported to Nepal now subject to a country-specific deadline restricting delayed returns. The amendment inserts a proviso creating a country-specific re-importation deadline for goods exported to Nepal, making eligibility for the customs exemption contingent on re-importation within the prescribed period and thereby adding a temporal condition to the existing notification entry.
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Provisions expressly mentioned in the judgment/order text.
Re-importation time limit for goods exported to Nepal now subject to a country-specific deadline restricting delayed returns.
The amendment inserts a proviso creating a country-specific re-importation deadline for goods exported to Nepal, making eligibility for the customs exemption contingent on re-importation within the prescribed period and thereby adding a temporal condition to the existing notification entry.
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