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    <title>Form for claim of drawback under Section 74 of Customs Act, 1962 on goods exported by post</title>
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    <description>Claims under Section 74 for goods exported by parcel post must use Form No. 108 and supply exporter and consignee details, goods description and quantities, FOB and market values, import date, bill of entry copy, proof of duty paid, and a computation of the drawback claimed, together with the exporter&#039;s certification regarding prior use and space for the Customs officer&#039;s report.</description>
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