https://www.taxtmi.com/article/detailed?id=15574 Re-imported goods qualify for duty exemption under Notification 45/2017 only if the exporter effects the full reversal of all export benefits claimed (such as duty drawback, IGST refunds, RoDTEP/RoSCTL credits and authorisation exemptions). The exemption is also subject to a prescribed re-import period and requires timely intimation and acknowledgement by the relevant regulatory authorities prior to clearance; failure to reverse any benefit, miss the return window, or omit required notifications will invalidate the exemption and lead to duty liability. en-us Tue, 09 Dec 2025 08:43:18 +0530 Tue, 09 Dec 2025 08:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15574 Re-imported goods qualify for duty exemption under Notification 45/2017 only if the exporter effects the full reversal of all export benefits claimed (such as duty drawback, IGST refunds, RoDTEP/RoSCTL credits and authorisation exemptions). The exemption is also subject to a prescribed re-import period and requires timely intimation and acknowledgement by the relevant regulatory authorities prior to clearance; failure to reverse any benefit, miss the return window, or omit required notifications will invalidate the exemption and lead to duty liability. Articles Customs - Import - Export - SEZ Tue, 09 Dec 2025 08:43:18 +0530 https://www.taxtmi.com/article/detailed?id=15574