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. Subs. by Act 32 of 1994, s. 60, for section 20 (w.e.f. 13-5-1994). 2. The provisos and the Explanations omitted by Act 22 of 1995, s. 53 (w.e.f. 26-5-1995)
Previous
Sec 19 — Determination of duty where goods consist of articles liable to different rates of duty.
Next
Sec 21 — Goods derelict, wreck, etc.
Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.