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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Label 'DRAWBACK EXPORT' on Re-exported Goods via Post for Duty Drawback Claims Under 1995 Rules</h1> Under the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, when goods are exported by post with a drawback claim, the outer packing must be labeled 'DRAWBACK EXPORT.' The exporter must submit a claim form in quadruplicate to the postal authority. The date customs receives the claim from postal authorities is considered the filing date. If the claim is incomplete, the exporter will be notified within fifteen days and must correct deficiencies within thirty days. Upon compliance, an acknowledgment is issued, marking the official filing date for the claim.