Drawback u/s 74 of Customs Act in respect of re-exported goods

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Full Text of the Document

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....at member exporters are facing difficulties in availing duty drawback in respect of goods which were imported earlier and are subsequently re-exported under Section 74 of the Customs Act. It is reported that in such cases Customs insist that for the purpose of availing drawback under Section 74, the goods should be re-exported back to the same supplier who had supplied the goods. In some cases Cus....