20. [ Re-importation of goods. [Substituted by Act 32 of 1994, Section 60, for Section 20 (w.e.f. 13.5.1994). ]
- 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.[* * *]
