Customs Act, 1962 Section 20

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[***]]

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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).