Customs Act, 1962 › Chapter V — Levy of, and Exemption from, Customs Duties

Section 20. Re-importation of goods

Customs Act, 1962

Bare Act

Re-importation of goods. — If goods are imported into India after exportation therefrom, 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;

[Omitted]

Judgments on Section 20

  • Sandeep Patil vs Union Of India And Ors — Bombay High Court, 7 Oct 2019. For imported warehoused goods, the taxable event is the crossing of the customs barrier, i.e., filing of a bill of entry for home consumption under section 68 of the Customs Act; until then, sales of warehoused goods…
  • Om Prakash & Anr vs Union Of India & Anr — Supreme Court of India, 30 Sep 2011. Offences under the Customs Act, 1962 — including those punishable under Section 135 — are non-cognizable but bailable, and an arrested person who offers bail must be released under Section 104(3) of the Customs Act if…
  • Glamstone Cosmetics Pvt. Ltd. Thr… vs The Union Of India And Ors — Bombay High Court, 9 Mar 2026. Goods importable only subject to statutory conditions (such as CDSCO registration for cosmetics) become prohibited goods under Section 11 read with Section 125 of the Customs Act when imported without compliance, and…
  • Kundan Care Products Limited Through Its Director vs Union Of India & Ors — Delhi High Court, 30 Sep 2021. In matters of interpretation of the Foreign Trade Policy and import licences, the DGFT is the final authority and Customs cannot take a view contrary to that of the DGFT; a concession permitting re-export in line with a…
  • Union Of India vs M/S Intercontinental Consultants And… — Supreme Court of India, 7 Mar 2018. A Rule cannot travel beyond or whittle down the parent enactment — service tax under Section 67 of the Finance Act, 1994 is leviable only on the 'gross amount charged' as consideration for the service, so Rule 5 (to the…
  • Mineral Area Development Authority Etc vs M/S Steel Authority Of India — Supreme Court of India, 25 Jul 2024. Entry 50 of List II is a unique entry — the only taxation entry in Lists I and II in which the taxing power of a State legislature is made subject to 'any limitations imposed by Parliament by law relating to mineral…
  • Chairman, Board Of Trustees, C.P.T. vs M/S Arebee Star Maritime Agen.Pvt.L — Supreme Court of India, 5 Aug 2020. Once a Port Trust takes charge of goods and gives a receipt, liability for storage/demurrage falls on the importer, owner, consignee or their agent, and neither the passing of title nor endorsement of the bill of lading…