Exemption for re-imported private personal property allowed subject to identity, non-drawback, ownership, use and time conditions. Exemption permits relief from customs duty and integrated tax on private personal goods not produced in India when re-imported, contingent on customs officer satisfaction as to identity, absence of drawback, unchanged ownership within the family, personal use, and re-import within three years (with Baggage Rules exception). The exemption's extent is limited where post-export alterations, renovations, additions or repairs increase value; full exemption applies to warranty repairs done free of charge; otherwise the whole customs duty is exempt.
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.
Exemption for re-imported private personal property allowed subject to identity, non-drawback, ownership, use and time conditions.
Exemption permits relief from customs duty and integrated tax on private personal goods not produced in India when re-imported, contingent on customs officer satisfaction as to identity, absence of drawback, unchanged ownership within the family, personal use, and re-import within three years (with Baggage Rules exception). The exemption's extent is limited where post-export alterations, renovations, additions or repairs increase value; full exemption applies to warranty repairs done free of charge; otherwise the whole customs duty is exempt.
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