TMI BlogClarification for re-imports through Post under notification No. 45/17-Cus, dated 30.06.17 and 46/17-cus, dated 30.06.17 - reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... h Block, New Delhi Dated 19th November, 2018 To, The Principal Chief Commissioners/ Chief Commissioners of Customs (All)/ Principal Commissioners/ Commissioners of Customs Central Tax (All) / Director General of Systems. Madam/ Sir, Subject: Clarification for re-imports through Post under notification No. 45/17-Cus, dated 30.06.17 and 46/17-cus, dated 30.06.17 - reg. Certa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appears that the doubt has arisen on account of para 2 of these notifications which has been interpreted in certain cases to the effect that on interpreting that these notifications apply only to the re-imports of goods that were exported upon clearance for exports under section 51 of the Customs Act, 1962 . The manner of exports of goods through post parcel is regulated under section 82 , 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit to the goods to which section 51 may not apply. By implication, if section 51 does not apply to certain goods the para 2 may not apply. However, even in these cases the application of notifications does not pose any challenge as the intended nature of duty/tax concession is clearly stated in the opening para of these notifications e.g. 45/2017-Cus provides exemption from duties as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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