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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Unclaimed Postal Articles Re-imported to India Exempt from Customs Duties Under Sea Customs Act, 1878, Effective 2017.</h1> The Central Government, under the Sea Customs Act, 1878, exempts unclaimed postal articles originally posted in India or Pondicherry and not having left postal custody, from customs duties upon re-importation. This exemption applies to items returned to Indian or Pondicherry post offices as unclaimed, refused, or redirected, as specified in the Customs Tariff Act, 1975. However, this exemption is conditional on no drawback of duty being obtained when the articles were initially exported. This notification was initially issued in 1958 and was superseded by a 2017 notification effective from July 1, 2017.
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