Drawback rules amendment removes export-date timing reference, altering the temporal basis for drawback provisos under customs law. The amendment removes the explicit temporal reference tying the provisos to the date of export by omitting the words that linked operation of the proviso to the export date in both the proviso to rule 6 and the proviso to rule 7 of the Customs and Central Excise Duties Drawback Rules, 1971, and it takes effect on publication in the Official Gazette under the relevant statutory powers.
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Drawback rules amendment removes export-date timing reference, altering the temporal basis for drawback provisos under customs law.
The amendment removes the explicit temporal reference tying the provisos to the date of export by omitting the words that linked operation of the proviso to the export date in both the proviso to rule 6 and the proviso to rule 7 of the Customs and Central Excise Duties Drawback Rules, 1971, and it takes effect on publication in the Official Gazette under the relevant statutory powers.
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