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Drawback on re-exported goods through post requires 'Drawback Export' labelling and Annexure I; Customs receipt fixes filing date. Drawback on imported goods re exported through post is allowed subject to Section 74 and the Re export Rules 1995; the Foreign Post Office officer must verify identity. Parcels must be marked 'Drawback Export' and Annexure I in quadruplicate supplied to postal authorities. Customs' receipt of Annexure I from postal authorities constitutes the claim date. If a claim is deficient, a deficiency memo is issued within 15 days; correction and refiling within 30 days leads to acknowledgment and that acknowledgment date is treated as the filing date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Drawback on re-exported goods through post requires 'Drawback Export' labelling and Annexure I; Customs receipt fixes filing date.</h1> Drawback on imported goods re exported through post is allowed subject to Section 74 and the Re export Rules 1995; the Foreign Post Office officer must verify identity. Parcels must be marked 'Drawback Export' and Annexure I in quadruplicate supplied to postal authorities. Customs' receipt of Annexure I from postal authorities constitutes the claim date. If a claim is deficient, a deficiency memo is issued within 15 days; correction and refiling within 30 days leads to acknowledgment and that acknowledgment date is treated as the filing date.
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