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Clarification regarding applicability of Notification 45/2017- customs dated 30.06.2017 on goods which were exported earlier for exhibition purpose/consignment basis

..... C NOTICE No. 26/2019 sub : -reg. Kind attention of importers exporters and members of Trade is invited to the above mentioned subject on Board's Circular 21/2019-Customs dated 24.07,2019 clarifying the issue of applicability of Notification no. 45/2017- Customs on the re-import of goods which had been earlier exported either for participation in exhibition or on consignment basis. 2. Matter ha .....

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..... ioned at Sl.No.1(d) of the Notification no, 45/2017-Customs dated 30.06 2017 require payment at the time of re-import of integrated tax not paid initially at the time of export, for availing exemption under the said notification. As in the case of re-import of specified goods, no integrated tax was required to be paid for specified goods at the time of taking these out of India, the activity being .....

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..... re returned after participation in exhibition or the goods are returned by such consignees without approval or acceptance, as the case may be, the basic requirement or 'supply' as defined cannot be said to be met as there has been no acceptance of the goods by the consignees. Hence, re import of such goods after return from such exhibition or from such consignees will be covered by entry a .....

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