https://www.taxtmi.com/acts?id=977 Goods imported into India after exportation are liable to customs duty and are subject to the same conditions and restrictions as goods of the like kind and value on importation. The provision treats re-imported goods as dutiable on entry into India under the general import regime applicable to comparable goods. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 16 Jun 2026 12:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=977 Goods imported into India after exportation are liable to customs duty and are subject to the same conditions and restrictions as goods of the like kind and value on importation. The provision treats re-imported goods as dutiable on entry into India under the general import regime applicable to comparable goods. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=977