https://www.taxtmi.com/acts?id=40969 Rule 10 permits importers who availed concessional notifications to re-export or clear unutilised or defective goods within the notification period or within one year of import, with a limited commissioner-granted extension. Re-exports and voluntary clearances must be recorded in the quarterly statement; re-export values must not be below import value. Clearance of used capital goods requires payment of the duty differential plus interest, computed on the depreciated value using prescribed straight-line quarterly rates, with any part of a quarter counted as a full quarter. en-us Mon, 12 Sep 2022 14:41:07 +0530 Tue, 04 Feb 2025 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40969 Rule 10 permits importers who availed concessional notifications to re-export or clear unutilised or defective goods within the notification period or within one year of import, with a limited commissioner-granted extension. Re-exports and voluntary clearances must be recorded in the quarterly statement; re-export values must not be below import value. Clearance of used capital goods requires payment of the duty differential plus interest, computed on the depreciated value using prescribed straight-line quarterly rates, with any part of a quarter counted as a full quarter. Act-Rules Customs Mon, 12 Sep 2022 14:41:07 +0530 https://www.taxtmi.com/acts?id=40969