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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 26

REFUND OF EXPORT DUTY IN CERTAIN CASES Where on the exportation of any goods any duty has been paid, such duty shall be

~1 min read
https://sooperkanoon.com/act/452902

Bare act section · Research

About this section

Customs Act, 1962 Section 26 is part of Customs Act, 1962 - REFUND OF EXPORT DUTY IN CERTAIN CASES Where on the exportation of any goods any duty has been paid, such duty shall be. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) the goods are returned to such person otherwise than by way of re-sale;

(b) the goods are re-imported within one year from the date of exportation; and (c) an application for refund of such duty is made before the expiry of six months from the date on which the proper officer makes an order for the clearance of the goods. 27[

Frequently asked questions

What does Customs Act, 1962 Section 26 provide?

Section Section 26 of the Customs Act, 1962 (REFUND OF EXPORT DUTY IN CERTAIN CASES Where on the exportation of any goods any duty has been paid, such duty shall be) 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 26?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 26. 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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