Wrong availment of drawback disallowed: exporters must not claim drawback for inputs imported duty-free under a customs notification. Drawback is payable only where inputs have borne customs or excise duty; inputs imported duty-free under Customs Notification No. 32/97 disentitle the exporter to drawback or DEPB. Customs must verify import records when processing shipping bills, require declaration on the shipping bill of materials imported duty-free under that notification with details, and examine records to report cases of simultaneous wrongful availment for further action.