Re-import exemption for unclaimed postal articles: customs duty waived when items remained in postal custody and no drawback. The notification exempts contents of postal articles originally posted in India or Pondicherry that never left post office custody and are returned as unclaimed, refused or redirected from the whole of the customs duty in the First Schedule and the whole of the additional duty under section 3 of the Customs Tariff Act, provided no drawback was obtained when the article was exported.
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 unclaimed postal articles: customs duty waived when items remained in postal custody and no drawback.
The notification exempts contents of postal articles originally posted in India or Pondicherry that never left post office custody and are returned as unclaimed, refused or redirected from the whole of the customs duty in the First Schedule and the whole of the additional duty under section 3 of the Customs Tariff Act, provided no drawback was obtained when the article was exported.
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