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    <title>Amendment of section 75.</title>
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    <description>The amendment empowers the Central Government to prescribe by rules the circumstances or conditions under which the amount of customs duty drawback shall not be recovered even if the sale proceeds of exported goods are not realised by the exporter, thereby creating a rulemaking-enabled exception to the general recovery obligation in section 75(1).</description>
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      <description>The amendment empowers the Central Government to prescribe by rules the circumstances or conditions under which the amount of customs duty drawback shall not be recovered even if the sale proceeds of exported goods are not realised by the exporter, thereby creating a rulemaking-enabled exception to the general recovery obligation in section 75(1).</description>
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