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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 20

Re-importation of Goods

~1 min read
https://sooperkanoon.com/act/44815

Bare act section · Research

About this section

Customs Act, 1962 Section 20 is part of Customs Act, 1962 - Re-importation of Goods. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1[20. Re-importation of goods

If goods are imported into India after exportation therefrom, such goods shall be liable to duty and 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.

2[***]]

________________________

1. Substituted by Act 32 of 1994, section 60, for section 20(w.e.f. 13-5-1994).

2. Provisos and Explanations omitted by Act 22 of 1995, section 53 (w.e.f. 26-5-1995).

Frequently asked questions

What does Customs Act, 1962 Section 20 provide?

Section Section 20 of the Customs Act, 1962 (Re-importation of Goods) is reproduced on this page as part of the Customs Act, 1962. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Customs Act, 1962 Section 20?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 20. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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