Section 20
- Document type
- Other
- Reference no.
- 00
- Dated
- Category
- Customs Act, 1962
Re-importation of goods.
SECTION 20.
If goods are imported into India after exportation there from, 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.