Bombay High Court Allows Customs Duty Refund for Re-imported Goods Under Section 26(1)(b) of Customs Act, 1962 — Re-importation Within One Year of Export Qualifies for Refund Despite Procedural Lapses
16 Apr 2026The petitioner, Covestro India Private Limited, exported certain goods for exhibition purposes and subsequently re-imported them. The petitioner paid ...
