GST Advocate
15220 Points
Joined January 2009
If exported goods are re-imported, these can be cleared on payment of customs duty equal to duty drawback or rebate of excise duty availed- notification no. 94/96-Cus datted 16.12.1996. Basic principle in this notification is that all export incentives granted at the time of export of the goods should be returned if goods are re-imported.