Drawback allowable on re-export of duty-paid goods

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....the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51; or (ii) are to be exported as baggage and the owner of such baggage, for the purpose of clearing it, makes a declaration of its contents to the proper officer under section 77 (which declaration shall be deemed to be an entry for export for the purposes of this section) and su....

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....n, be extended by the Board by such further period as it may deem fit. (2) Notwithstanding anything contained in sub-section (1), the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government, having regard to the duration of use, depreciation in value and other relevant circumstances, may, by notification in the Official Ga....

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....nder section 18, the date of payment of the provisional duty shall be deemed to be the date of payment of duty.     *************** NOTES:- 1.  Substituted vide Section 51 of the Finance Act, 1983 w.e.f. 13-05-1983 before it was read as, "exported to any place outside India"  2.  Substituted vide Customs (Amendmen....