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Imposition and Circumstances for Levy of Custom Duty

Determining Factors :-

Points and Circumstances of Levy

  1. Duty Liability in some special circumstances :-

Re-importation of goods manufactured / produced in India [Sec 20]Treated on Par with other goods, which are otherwise imported

Concessions in this Regards :-

1. Concessional Duty payable :-

Conditions to be satisfied for Concessional Payment :-

2. Exemption available :-

Note – The exemption is available even if quantity re-imported is short or  low in quantity as long as nature and variety of goods is same. d.   Any process

Goods Derelict, Wreck etc. [Sec 21]

Shall be dealt with as if they were imported into India unless it is shown to the saisfaction of proper officer that they are entitled for duty free under this Act.The concept of “goods brought into India” is not only confined to goods which are intentionally brought into India but things brought into India out of compulsion are also treated on par with the imported goods.

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