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Section20
The Customs Act, 1962

Re-importation of goods

In force From 01 Feb 1963 Act 52 of 1962 As on 15 Oct 2026

Act 52 of 1962 Ministry Finance Enacted 13 Dec 1962 In force 01 Feb 1963 Cited by 1 provision Instruments 5

Section 20 of the Customs Act, 1962 deals with re-importation of goods. importation of goods.--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:] [* * * * *] The Act came into force on 01 Feb 1963.

1[20. Re-importation of goods.--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[* * * * *]

Section 20, The Customs Act, 1962 (Act 52 of 1962).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 1

  1. s. 25B Outward processing of goods

Made under this section, and citing it

5 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 20

What does Section 20 of the Customs Act deal with?

Section 20 of the Customs Act is headed "Re-importation of goods". [20. Re-importation of goods.--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:] [* * * * *]

How do I find court cases under Section 20 of the Customs Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 20, section 20 Customs Act 1962, section 20 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 20 of the Customs Act, and has it changed?

1 other provision in this corpus refers back to it. 5 instruments name it without being made under it, most recently Amendment of section 20 by Finance Act, 1995 consequences thereof from import Trade Control Angle - Circular No.55/1996-Customs, 5.11.1996 (1996), then Amendment of section 20 by Finance Act, 1995 consequences thereof from import Trade Control Angle - Circular No.55/1996-Customs, dated 5.11.1996 (1996).

When did Section 20 of the Customs Act come into force?

Section 20 of the Customs Act, cited as Customs Act 1962 20, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.