Drawback under Section 74 clarified: re-export need not be to same supplier or from same port if conditions met. Drawback of customs duties on re-exported goods is allowed where the statutory conditions, the Re export of Imported Goods (Drawback of Customs Duties) Rules, 1995, and relevant notifications are met; neither the statute nor the Rules or notifications require re-export to the original supplier or through the same port, and drawback should be granted on merits with appropriate public guidance and standing orders for customs officers.
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Provisions expressly mentioned in the judgment/order text.
Drawback under Section 74 clarified: re-export need not be to same supplier or from same port if conditions met.
Drawback of customs duties on re-exported goods is allowed where the statutory conditions, the Re export of Imported Goods (Drawback of Customs Duties) Rules, 1995, and relevant notifications are met; neither the statute nor the Rules or notifications require re-export to the original supplier or through the same port, and drawback should be granted on merits with appropriate public guidance and standing orders for customs officers.
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