https://www.taxtmi.com/circulars?id=59472 Importers claiming duty exemption on re-imported goods must, before filing an advance or prior bill of entry, surrender the export incentives and submit intimation to the AC/DC of Customs and the licensing authority, produce dated acknowledgement, and upload proof in e-sanchit; if unable to comply they may file without claiming exemption. Where exemptions are claimed, first-check need not be used and identity may be established under second check, but mis-declaration or variation can lead to denial of exemption and penal action. en-us Wed, 02 Jan 2019 00:00:00 +0530 Wed, 06 Feb 2019 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59472 Importers claiming duty exemption on re-imported goods must, before filing an advance or prior bill of entry, surrender the export incentives and submit intimation to the AC/DC of Customs and the licensing authority, produce dated acknowledgement, and upload proof in e-sanchit; if unable to comply they may file without claiming exemption. Where exemptions are claimed, first-check need not be used and identity may be established under second check, but mis-declaration or variation can lead to denial of exemption and penal action. Circulars Customs Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59472