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of <h1>Goods Imported Under Advance Customs Clearance Permit Exempt from Duties as per 1992 Notification, Customs Act.</h1> The notification, issued on May 19, 1992, exempts goods imported into India under an Advance Customs Clearance Permit from customs duties, as per the Customs Act, 1962. It applies to permits issued before March 31, 1995, under the Export and Import Policy of 1992-1997. The exemption is contingent upon conditions such as conformity to permit details, fulfillment of export obligations, and re-export of certain goods. Evidence of export obligation discharge must be provided, and a bond or legal undertaking executed. The notification has been amended several times, with the most recent amendment in 2017.
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