Customs Act : Re-importation of goods . Indian Bare Acts :

Customs Act,1962

Act No : 52

Section : Re-importation of goods .

1[20. Re-importation of goods . If goods are imported into India after exportation therefrom, such go- ods shall be liable to and duty be subject to all the conditions and restrictions, if any, to which goods of the like kind and value are liable or subject, on the importation thereof: importation thereof: section 3 of the Central Excises and Salt Act, 1944."] ---------------------------------------------------------------------- 1. Ins. by Act 14 of 1982, s.45. 2. Ins by Act 80 of 1985, s.2. 3. Omitted by Act 22 of 1995 S. 53 3. Subs. by Act 32 of 1994, s.60. ---------------------------------------------------------------------- 1187