Section 20 of the Customs Act, 1962 – Re-importation of goods

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Section 20: Re-importation of goods

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[* * * * *]

Source: official text of The Customs Act, 1962 as published on India Code (PDF). All sections of the Customs Act, 1962.

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