Re-export or clearance of unutilised or defective goods

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted in accordance with the conditions mentioned in the concerned notification within the period and with respect to unutilised or defective goods, so imported, the importer shall have an option to either re-export or clear the same for home consumption, within the said period, namely - (i) within the period specified in the notification; (ii) within 1[one year] from the date of import, where t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uty along with interest on the common portal and the particulars of such clearance and the duty payment shall be recorded by the importer in the 3[quarterly] statement. (4) The importer shall have an option to clear the capital goods imported, after having been used for the specified purpose, on payment of duty equal to the difference between the duty leviable on such goods but for the exemption .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... its clearance. (5) The importer shall have the option of voluntary payment of the duty along with interest, through the common portal and the particulars of such clearance and the duty payment shall be recorded by the importer in the 4[quarterly] statement. *************** NOTES:- 1. Substituted vide Notification No. 07/2025-Customs (N.T.) dated 01-02-2025 w.e.f. 02-02-2025 before it was r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X