https://www.taxtmi.com/notifications?id=2129 A proviso added to rule 4(a) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 permits the Commissioner of Customs to exempt an exporter or authorised agent from compliance where failure occurred for reasons beyond their control. The Commissioner must consider any representation made by the exporter or agent and record reasons for granting the exemption. The amendment came into force upon publication in the Official Gazette on 21 January 2003. en-us Tue, 21 Jan 2003 00:00:00 +0530 Tue, 14 Jul 2026 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=2129 A proviso added to rule 4(a) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 permits the Commissioner of Customs to exempt an exporter or authorised agent from compliance where failure occurred for reasons beyond their control. The Commissioner must consider any representation made by the exporter or agent and record reasons for granting the exemption. The amendment came into force upon publication in the Official Gazette on 21 January 2003. Notifications Customs Tue, 21 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/notifications?id=2129