Drawback export smuggling risk: two additional land customs stations added to restrict reinsertion of exported goods. Under section 76(2) of the Customs Act, 1962, Notification No. 208/1977-Customs is amended by substituting in paragraph 2, clause (c) the words 'Gauriphanta and Dharchula' with 'Gauriphanta, Dharchula, Bhithamore and Barhni,' thereby adding two land customs stations to the list of locations where goods exported under drawback claims are regarded as likely to be smuggled back into India.