https://www.taxtmi.com/circulars?id=62685 Importers must file advance or prior bills of entry for re-imported goods claiming exemption and, before filing, surrender export incentives as required and submit intimation of re-importation to the DC/AC of Customs and the licensing authority, uploading proof to e-sanchit; if these pre-filing conditions cannot be met the bill may be filed without claiming the exemption, and claimants meeting requirements may have identity established under second check while variation or mis-declaration may attract denial of exemption and penal action. en-us Fri, 18 Jan 2019 00:00:00 +0530 Mon, 11 Nov 2019 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62685 Importers must file advance or prior bills of entry for re-imported goods claiming exemption and, before filing, surrender export incentives as required and submit intimation of re-importation to the DC/AC of Customs and the licensing authority, uploading proof to e-sanchit; if these pre-filing conditions cannot be met the bill may be filed without claiming the exemption, and claimants meeting requirements may have identity established under second check while variation or mis-declaration may attract denial of exemption and penal action. Circulars Customs Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62685