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<h1>Circular Clarifies Duty Drawback Rules u/s 74: Re-exports Need Not Return to Same Supplier or Port.</h1> The circular addresses issues faced by exporters in availing duty drawback under Section 74 of the Customs Act for re-exported goods. It clarifies that neither the Act nor the associated rules and notifications require that goods be re-exported to the same supplier or from the same port through which they were imported. As long as the conditions specified in the Act, the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, and relevant notifications are met, the drawback should be granted. The circular advises issuing public and standing orders to guide trade and customs officers accordingly.