https://www.taxtmi.com/caselaws?id=785110 Re-imported drugs intended only for destruction were not automatically exempt from customs duty merely because domestic use was barred. Section 20 of the Customs Act treats re-imported goods as liable to duty and subject to the same conditions and restrictions as like imported goods, and the exemption framework for export-oriented goods and defective exports was held inapplicable on these facts. The record showed rejection by the foreign buyer and permission for destruction by the drug authority, but the decisive issue was whether duty had been paid or validly waived at clearance. The duty liability question was therefore required to be re-examined under the statutory scheme governing re-importation. en-us Fri, 16 Jan 2026 00:00:00 +0530 Sat, 17 Jan 2026 08:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785110 Re-imported drugs intended only for destruction were not automatically exempt from customs duty merely because domestic use was barred. Section 20 of the Customs Act treats re-imported goods as liable to duty and subject to the same conditions and restrictions as like imported goods, and the exemption framework for export-oriented goods and defective exports was held inapplicable on these facts. The record showed rejection by the foreign buyer and permission for destruction by the drug authority, but the decisive issue was whether duty had been paid or validly waived at clearance. The duty liability question was therefore required to be re-examined under the statutory scheme governing re-importation. Case-Laws Customs Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785110