1[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:]
2[* * * * *]
Footnotes in the official text
- 1.Subs. by Act 32 of 1994, s. 60, for s. 20 (w.e.f. 13-5-1994).
- 2.The provisos and the Explanations omitted by Act 22 of 1995, s. 53 (w.e.f. 26-5-1995).