https://www.taxtmi.com/circulars?id=54874 The notice warns that drawback under section 74 is ineligible where imported and re exported goods are not the same, directs Deputy/Assistant Commissioners to conduct thorough first check examinations of re exported spares claiming drawback, requires spare part names and serial numbers to be recorded in the Bill of Entry at import, and mandates that shipping bill examination reports explicitly and separately address identity and use, avoiding vague phrases. en-us Sat, 02 Jul 2016 00:00:00 +0530 Wed, 19 Oct 2016 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54874 The notice warns that drawback under section 74 is ineligible where imported and re exported goods are not the same, directs Deputy/Assistant Commissioners to conduct thorough first check examinations of re exported spares claiming drawback, requires spare part names and serial numbers to be recorded in the Bill of Entry at import, and mandates that shipping bill examination reports explicitly and separately address identity and use, avoiding vague phrases. Circulars Customs Sat, 02 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54874