Duty Drawback on Re-Imported Goods: Original Authority to Consider Drawback for Collected Duties if Not Re-Exported in Time.

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....Duty drawback - re-imported goods not re-exported within stipulated time - if the lower authorities are intending to collect the duty liability on the re-imported goods, the original authority should consider sanction of drawback to appellants in respect of duty, if any, recovered on re-imported goods - AT....