Clarification for re-imports through Post under notification No. 45/17-Cus, dated 30.06.17 and 46/17-cus, dated 30.06.17 - reg.

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....ber, 2018 To, The Principal Chief Commissioners/ Chief Commissioners of Customs (All)/ Principal Commissioners/ Commissioners of Customs & Central Tax (All) / Director General of Systems. Madam/ Sir, Subject: Clarification for re-imports through Post under notification No. 45/17-Cus, dated 30.06.17 and 46/17-cus, dated 30.06.17 - reg. Certain references have been received seeking clarificatio....

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....otifications which has been interpreted in certain cases to the effect that on interpreting that these notifications apply only to the re-imports of goods that were exported upon clearance for exports under section 51 of the Customs Act, 1962. The manner of exports of goods through post parcel is regulated under section 82, 83 & 84 of the Customs Act, 1962), and section 51 does not apply to the ex....