Importation from Bhutan for the purpose of Exportation to countries other than India is prohibited U/S 11 of Custom Act 1962. - 152/84-Customs - Customs -Tariff

MINISTRY OF FINANCE (Department of Revenue) (No. 152/84-Customs) New Delhi, the 15 th May, 1984 G.S.R. 379 (E) . In exercise of the powers conferred by sub-section (1) of section 11 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that for the purpose of prevention of smuggling it is necessary so to do, hereby prohibits the import from Bhutan into India of goods which have been exported to Bhutan from countries other than India. 1 [Provided that the prohibition shall not apply to import of machinery and equipment, which were exported to Bhutan from countries other than India through an Indian place of entry, for use in execution of projects in Bhutan, subject to the conditions that- i. The importer produces before the Assistant Commissioner of Customs or Deputy Commissioner of Customs the Letter of Guarantee or the Bill of Import and the other documents based on which the said goods were originally allowed transit clearance from the Indian place of entry to Bhutan, and ii. The Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied regarding the identity of the goods.] [F. No. 554/6/84-L.C.I] ------------------------- Notes:- 1. Inserted vide Notification No. 07/2014-Customs (N.T), New Delhi, the 28th January, 2014