Customs exemption for re-imported military articles permits duty-free return when exported with the unit and proven to customs. The Central Government exempts articles imported into India or the State of Pondicherry by or alongwith a unit of the Army, Navy or Air Force on return from service abroad from the whole of the duty specified in the First Schedule to the Customs Tariff Act, 1975 and from the whole of the additional duty under section 3, provided such articles are proved to the satisfaction of the Customs Commissioner to have been exported by or alongwith the unit on departure.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for re-imported military articles permits duty-free return when exported with the unit and proven to customs.
The Central Government exempts articles imported into India or the State of Pondicherry by or alongwith a unit of the Army, Navy or Air Force on return from service abroad from the whole of the duty specified in the First Schedule to the Customs Tariff Act, 1975 and from the whole of the additional duty under section 3, provided such articles are proved to the satisfaction of the Customs Commissioner to have been exported by or alongwith the unit on departure.
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