TaxTMI 
TaxTMI 
Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995
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.... Definition. - In these rules, unless the context otherwise requires, - (a) "drawback", in relation to any goods exported out of India, means the refund of duty paid on importation of such goods in terms of section 74 of the Customs Act; (b) "export", with its grammatical variations and cognate expressions means taking out of India to a place outside India and includes loading of provisions or store or equipment for use on board a vessel or aircraft proceeding to a foreign port or airport. 3. Procedure for claiming drawback on goods exported by post. - (1) Where goods are to be exported by post under a claim for drawback under these rules, - (a) the outer packing carrying the address of the consignee shall also carry in bold let....
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.... bill or bill of export, the description, quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback under section 74 and make a declaration on the relevant shipping bill or bill of export that - (i) the export is being made under a claim for drawback under section 74 of the Customs Act; (ii) that the duties of customs were paid on the goods imported; (iii) that the goods imported were not taken into use after importation; OR (iii) that the goods were taken in use; (b) furnish to the proper officer of customs, copy of the Bill of Entry or any other prescribed document against which goods were cleared on importation, import invoice, documentary evidence of payment of duty, e....
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....f affixing the Dated Receipt Stamp on the claims which are complete in all respects, and for which an acknowledgement shall be issued in such form as may be prescribed by the Collector of Customs. (4) (a) Any claim which is incomplete in any material particulars or is without the documents specified in sub-rule (2) shall not be accepted for the purpose of section 75A and such claim shall be returned to the claimant with the deficiency memo in the form prescribed by the Collector of Customs within fifteen days of submission and shall be deemed not to have been filed; (b) Where exporter complies with requirements specified in deficiency memo within thirty days from the date of receipt of deficiency memo, the same will be treated as a cl....
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....er or his authorised agent, for payment of drawback in respect of goods exported before the commencement of these rules but not disposed of before such commencement, shall be disposed of in accordance with the provisions of these rules. (2) Where any goods have been exported under claim for drawback under section 74, before the date of commencement of these rules but no claim for payment of drawback has been filed, the exporter may file his claim within a period of three months from the date of commencement of these rules in the manner prescribed in rule 5. ANNEXURE I FORM FOR CLAIM OF DRAWBACK UNDER SECTION 74 OF CUSTOMS ACT, 1962 ON GOODS EXPORTED BY POST [REFER RULE 3 OF RE-EXPORT OF IMPORTED GOODS (DRAWBACK OF CUSTOMS DUTIES....