Ban on drawback for exports to neighbouring countries expanded to include Myanmar and specified additional border points. The Central Government, exercising power under sub section (2) of section 76 of the Customs Act, 1962, amends the 1977 notification to add Myanmar to the list of destinations for which drawback of duty is banned by replacing 'Nepal and Bhutan' with 'Nepal, Bhutan, and Myanmar' and similarly updating demonyms; it also revises condition (ii) by substituting the list of named frontier posts to include Jaigaon and Moreh alongside Jogbani, Nautanwa, Raxaul and Darranga.
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.
Ban on drawback for exports to neighbouring countries expanded to include Myanmar and specified additional border points.
The Central Government, exercising power under sub section (2) of section 76 of the Customs Act, 1962, amends the 1977 notification to add Myanmar to the list of destinations for which drawback of duty is banned by replacing "Nepal and Bhutan" with "Nepal, Bhutan, and Myanmar" and similarly updating demonyms; it also revises condition (ii) by substituting the list of named frontier posts to include Jaigaon and Moreh alongside Jogbani, Nautanwa, Raxaul and Darranga.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.