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Customs - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Re-import of export goods for repair - failure to export within ...

Case Laws     Customs

February 5, 2016

Re-import of export goods for repair - failure to export within 6 months - re-import will fall even in the general duty-free import allowed for EOU under notification No. 52/2003. Admittedly, all the conditions for such exemption have been satisfied by the appellant. - no demand - AT

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