Warehousing Ports Act, 1836, 25 of 1836 (Rep., Act 12 of 1873)

Section IX. And it is hereby enacted, that when a Vessel after having cleared from the Port shall return, and th

Repealed or not in force · As amended up to 2026-08

IX. And it is hereby enacted, that when a Vessel after having cleared from the Port shall return, and the Owners, Agents, or Shippers of the Cargo of such Vessel or any part thereof, shall desire to land the same for re-export, such Goods shall be admitted to Warehouse, and being so declared and registered, re-export may be made thereof under the previous Settlement for Duty, unless the bottom in which the re-export is made be one on account of which the Goods are chargeable with increased Duty, in which case the Goods shall be chargeable only with the difference, and no Bond shall be taken on account of Duties for such re-landed Goods unless the Goods should be liable to duty on being passed through the Custom House for Importation.

Source: India Code