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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:]
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1. Subs. by Act 32 of 1994, s. 60, for section 20 (w.e.f. 13-5-1994).
2. The provisos and the Explanations omitted by Act 22 of 1995, s. 53 (w.e.f. 26-5-1995)