Clarification regarding applicability of Notification 45/2017- customs dated 30.06.2017 on goods which were exported earlier for exhibition purpose/consignment basis

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....019 sub :Clarification regarding applicability of Notification 45/2017- customs dated 30.06.2017 on goods which were exported earlier for exhibition purpose/consignment basis -reg. Kind attention of importers exporters and members of Trade is invited to the above mentioned subject on Board's Circular 21/2019-Customs dated 24.07,2019 clarifying the issue of applicability of Notification no. ....

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....irement of filing any LUT/bond as required under section 16 of IGST Act, 2017 for such activity of taking specified goods out of India. 3. Situation mentioned at Sl.No.1(d) of the Notification no, 45/2017-Customs dated 30.06 2017 require payment at the time of re-import of integrated tax not paid initially at the time of export, for availing exemption under the said notification. As in the case ....

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....ated or distinct persons or to principals or agents, as the case may be, for participation In exhibition or on consignment basis, but, such goods exported are returned after participation in exhibition or the goods are returned by such consignees without approval or acceptance, as the case may be, the basic requirement or 'supply' as defined cannot be said to be met as there has been no ac....