Notification No. 4/62-Cus Dated 08-01-62

Exemption available on confiscated goods when re-imported. - In exercise of the powers conferred by section 23 of the Sea Customs Act, 1878 (8 of 1878), as in force in India as applied to the State of Pondicherry, the Central Government hereby exempts the following goods :-

"Goods imported but not allowed clearance on the ground of non-fulfilment of the requirements of Import Trade Control Regulations, confiscated by an order under section 182 of the Sea Customs Act, 1878 and allowed to be exported in lieu of confiscation, on payment of fine or otherwise".