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    <title>Re-export of partial consignment not allowed</title>
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    <description>Re-export of a partial consignment is prohibited where the addressee has taken delivery on payment of duty; the only permitted method to return such goods is by claiming Drawback in accordance with prescribed procedures. Opening a parcel, removing part of its contents after paying duty, and repacking the balance for reexport without duty is unauthorized and irregular.</description>
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    <pubDate>Thu, 20 Feb 2025 12:06:01 +0530</pubDate>
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