Re-import
of Goods Exported through Post are also Covered for Exemption under Ntfn 45/2017 and 46/2017 dated 30.06.2017
·
Non Export under Sec. 51 of CA 1962 is
No Bar, Clarified TRU
[Circular
No. 45/2018-Customs dated 19 November 2018]
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.
Certain references have been received seeking clarification
as regards applicability of notification No. 45/17-Cus, and 46/2017-Cus, both
dated 30th June 2017 to the reimports of goods which were earlier
exported through Post.
2. The said notifications exempt customs duty on reimport of
goods that are exported from India to the extent as specified therein. These
notifications have been issued in supersession of notification No. 94/96-Cus,
dated 16.12.1996, on implementation of GST. The two notifications were issued
because of different duty structure before and on or after the 1st July, 2017
on account of introduction of GST. Accordingly, notification No. 45/17-Cus
applies to the goods exported on or after 1.7.17 and No. 46/17-Cus applies to
the goods exported before 1.7.2017. It 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, 83 & 84
of the Customs Act, 1962), and section 51 does not apply to the exports made
through post parcels.
3. The matter has been examined. The harmonious reading of
these two notifications make it clear that the intention of the said paras 2 of
respective notification is only to prescribe that one notification applied to
the exports made before 1.7.2017 (46/17-Cus) and the other applied to the
exports made on or after 1.7.2017 (45/17-Cus). In other words, these are cutoff
date for applicability of said notifications. In all other respect, the
concessions available under notification No. 94/96-Cus (in the pre-GST period)
have been continued through these notifications. It may be seen that the reference to section 51 of the Act in
the notification does not seek to deny the 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 applicable
after introduction of GST.
4. Accordingly, it is being clarified that the notification
No. 45/17-Cus, and 46/2017-Cus, both dated 30th June 2017 are also
applicable to the re-imports of goods which were earlier exported through Post.
5. Difficulties, if any, may be brought to the notice of the
Board.
F. No. 354/396/2018
-TRU