CUS NTF NO.05/2003 (NT) DATE 21/01/2003

Duty Drawback – Re-export of Imported Goods (Drawback of Customs Duties) Rules, Amended

GSR (E): In exercise of the powers conferred by sub-section (3) of section 74 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules further to amend the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, namely:-

1. Short title and commencement – (1) These rules may be called the Re-export of Imported Goods (Drawback of Customs Duties) Amendment Rules, 2003.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In rule 4 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules 1995, in clause (a), after sub-clause (iii) the following proviso shall be inserted, namely,-

"Provided that if the Commissioner of Customs is satisfied that the exporter or his authorized agent has, for reasons beyond his control, failed to comply with the provisions of this clause, he may, after considering the representation, if any, made by such exporter or his authorized agent, and for reasons to be recorded, exempt such exporter or his authorized agent from the provisions of this clause."

Sd/-
(Allok Jha)
Under Secretary to the Government of India

F. No. 609/90/2002-DBK

Note: The Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 were modified vide Customs notification No. 36/95-Cus. (NT) dated 26th May, 1995. Which was published in the Gazetted of India (Extraordinary) vide GSR No. (E) dated the 26th May, 1995 and it was last amended by Notification No. 29/99-Cus(NT) dated the 11th May, 1999 vide GSR No. 334 (E) dated the 11th May, 1999.

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