Re-importation of goods

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.... Importation thereof; ^5[****]]     ************** NOTES:- 1.  Inserted vide Section 45 of the Finance Act, 1982 w.e.f. 11-05-1982 2.  Inserted vide Section 45 of the Finance Act, 1982 w.e.f. 11-05-1982 3.  Inserted vide Customs (Amendment) Act, 1985 dated 27-12-1985 4.  Substituted vide Section 60 of the....

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....may be admitted- (a) in any case where at the time of exportation of the goods, drawback of any customs or excise duty levied by the Union or both was allowed, on payment of customs duty equal to the amount of such drawback; (b) in any case where at the time of exportation of the goods, drawback of any excise duty levied by a State was allowed, on payment of customs duty equal to....

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....t so to do, it may, by order in each case, extend the aforesaid period of three years for such further period as it may deem fit.] ^2[Explanation 1.- Where in respect of any goods produced or manufactured in a free trade zone, any duty leviable under this sub-section is leviable at different rates, then, such duty shall be leviable at the highest of those rates. Explanat....

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....the satisfaction of the Assistant Collector of Customs that the goods are the same which were exported, the goods may be admitted- (a) in any case where at the time of exportation of the goods, drawback of any customs or excise duty levied by the Union or both was allowed, on payment of customs duty equal to the amount of such drawback; (b) in any case where at the time of export....