Customs duty drawback framework for re-exported imported goods applies nationwide from the commencement of the 1995 Rules The Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 are made under Section 74 of the Customs Act, 1962. They apply throughout India and came into force on 26 May 1995, providing the regulatory framework for drawback of customs duties on re-exported imported goods.
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Provisions expressly mentioned in the judgment/order text.
Customs duty drawback framework for re-exported imported goods applies nationwide from the commencement of the 1995 Rules
The Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 are made under Section 74 of the Customs Act, 1962. They apply throughout India and came into force on 26 May 1995, providing the regulatory framework for drawback of customs duties on re-exported imported goods.
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