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Section 20: Re-importation of goods.

The Customs Act, 1962Central Act · Act 52 of 1962

[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:]

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Where this provision sits

ActThe Customs Act, 1962
Section20
Marginal noteRe-importation of goods.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 32 of 1994. . Subs. by Act 32 of 1994, s. 60, for section 20 (w.e.f. 13-5-1994).
  • omitted, Act 22 of 1995. . The provisos and the Explanations omitted by Act 22 of 1995, s. 53 (w.e.f. 26-5-1995)

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