Duty drawback restriction: no drawback where goods imported from third countries are exported to Nepal. The amendment inserts a proviso to paragraph 2 of Notification No. 208/1977-Customs providing that no drawback shall be allowed if the goods exported were imported into India from third countries and exported to Nepal, thereby disqualifying such goods from drawback relief.
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Provisions expressly mentioned in the judgment/order text.
Duty drawback restriction: no drawback where goods imported from third countries are exported to Nepal.
The amendment inserts a proviso to paragraph 2 of Notification No. 208/1977-Customs providing that no drawback shall be allowed if the goods exported were imported into India from third countries and exported to Nepal, thereby disqualifying such goods from drawback relief.
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