[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE
                        GAZETTE OF INDIA ( EXTRAORDINARY) ]
                          GOVERNMENT OF INDIA
                           MINISTRY OF FINANCE
                        DEPARTMENT OF REVENUE
                 (CENTRAL BOARD OF EXCISE AND CUSTOMS)

                             Notification No. 57/2016-Customs

                                                            New Delhi, the 3rd October, 2016

S.O.        (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act 1962 (52 of 1962) the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue),
No.94/96-Customs, dated the 16th December, 1996, namely:
In the said notification, in first proviso for clause (a), the following clauses shall be
substituted namely,-






 "      (a) in the case of Bhutan, the machinery and equipment [other than those exported
        under the Duty Exemption Scheme (DEEC) or Export Promotion Capital Goods
        Scheme (EPCG) or Duty Entitlement Passbook Scheme (DEPB)] are re-imported
        within seven years after their exportation or within such extended period, not
        exceeding three years, as may be allowed by the Principal Commissioner of Customs
        or Commissioner of Customs as the case may be, on sufficient cause being shown for
        the delay, allow;
        (aa) in all other cases, the goods [other than the goods exported under the Duty
        Exemption Scheme (DEEC) or the Export Promotion Capital Goods Scheme (EPCG)
        or Duty Entitlement Passbook Scheme (DEPB)] are re-imported within three years
        after their exportation or within such extended period, not exceeding two years, as the
        Principal Commissioner of Customs or Commissioner of Customs, as the case may
        be, on sufficient cause being shown for the delay, allow;
        (ab) in the case of goods exported under the Duty Exemption Scheme (DEEC) or the
        Export Promotion Capital Goods Scheme (EPCG), or Duty Entitlement Passbook
        Scheme (DEPB), re-importation of such goods takes place within one year of
        exportation or such extended period not exceeding one more year as the Principal
        Commissioner of Customs or Commissioner of Customs, as the case may be, on
        sufficient cause being shown for the delay, allow.".






                                                                       [F.No.554/05/2015-LC]

                                                                          (Temsunaro Jamir)
                                                  Under Secretary to the Government of India

Note:- The principal notification No. 94/96-Customs, dated the 16 th December, 1996, was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R (569)(E) dated the 16th December,1996 and was last amended by Notification
no. 52/2012-Customs, dated 13.09.2012, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 687 (E), dated 13th September,2012.