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of <h1>Mumbai Customs Cracks Down on Ineligible Drawback Claims for Re-exported Parts u/s 74 of Customs Act.</h1> The Mumbai Customs has identified a practice where new parts used in medical and power equipment repairs are imported and the defective parts are re-exported, claiming an ineligible drawback under Section 74 of the Customs Act, 1962. To qualify for a drawback, the imported and re-exported goods must be identical. The notice mandates thorough examination of such re-export cases by customs officials and requires explicit identification of spare parts at the import stage. The examination report on shipping bills must clearly address the identity and use of goods, avoiding vague language. This directive is effective immediately.
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