Importation from Bhutan for the purpose of Exportation to countries other than India is prohibited U/S 11 of Custom Act 1962.

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....b-section (1) of section 11 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that for the purpose of prevention of smuggling it is necessary so to do, hereby prohibits the import from Bhutan into India of goods which have been exported to Bhutan from countries other than India. 1[Provided that the prohibition shall not apply to import of machinery and equipment, whic....